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TMI Blog2020 (6) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ses were that with the usage of LCD display, etc., it is evident that the banquet halls were let out temporarily for a day and that the charges for the same are inbuilt into the bill raised by the appellant towards the food charges and this inbuilt value needs to be treated as consideration towards the Mandap Keeper services provided by the appellant. We are afraid that it is not open to the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -5-2020 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER HON'BLE SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Appearance: Smt. VANI. H, Advocate For the Appellant Smt. C. V. Savitha, Superintendent (AR) For the Respondent Per : P. ANJANI KUMAR Appellants are restaurant having banquet halls. Appellants sometimes charge only for the food served and do not charge any rentals for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant was also rejected by Commissioner (A) by the impugned Order-in-Appeal No.119/2009 dt. 8.4.2009. 2. The crux of the argument of the department was that any prudent man can understand that without any function no person can stay in the hotel for the entire day and have mid-morning tea with biscuit, buffet lunch, evening tea with biscuit and dinner; though no separate rent was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized. The appellate authority has upheld the reasoning given by the lower authority. The learned Authorized Representative has reiterated the same. 3. Having gone through the facts of the case and the rival contentions, we find that Revenue has proceeded on certain surmises and conjectures. The two major surmises were that with the usage of LCD display, etc., it is evident that the banquet ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged VAT on the food supplied by them and have also discharged service tax on the items like LCD projector, etc., allowed to be used. Revenue could not place any proof in the form of a bill, etc., to substantiate the allegation that the banquet halls were rented out for a consideration. Therefore, we are of the considered opinion that the department s stand is not substantiated so far as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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