Monday, December 16, 2013
ST - Hotel accommodation and Mandap Keeper are distinct services
Hotel accommodation and Mandap Keeper are distinct services
Rambagh Palace Hotels Pvt. Ltd. vs. CCE, Jaipur - 2013(31)STR 480 (Tri.-Del.)
The Appellants provided mandap keeper's services and convention services and discharged service tax on banquet charges, banquet sundries and banquet food. The Appellants, however, did not discharge service tax on the value of room charges booked by them for the purpose of marriage, conference, meetings etc. The department contended to include such room charges in the value of mandap keeper services.
Held:
The Hon. Tribunal held that renting of hotel rooms cannot be held to be covered under the definition of mandap keeper services especially whenthe hotel has an identity, responsibility and function distinguishable from the mandap. The Tribunal further observed that the activity of givinghotel rooms on rent to customers, who might organize functions in the hotel, was different from that of the activity of a mandap keeper and thatthe definition of mandap keeper did not cover temporary accommodation of hotel rooms or boarding or temporary residence. Further, thefunctions were also not held in hotel rooms which were used for stay.
SALES TAX BAR ASSOCIATION DELHI - OFFICE BEARER LIST
SALES TAX BAR ASSOCIATION DELHI OFFICE BEARER LIST
President Sh. VINEET BHATIA (M) 9811081159
Vice President Sh. SURESH AGGARWAL (M) 9810032846
Secretary Sh. ALOK SHARMA (M) 9312260574
Jt.Secretary cum Treasurer Sh.GAURAV GUPTA (M) 9811013940
MEMBERS EXECUTIVE COMMITTEE 2013-2014
Sh. Ajay Kumar Jain 9810121293
President Sh. VINEET BHATIA (M) 9811081159
Vice President Sh. SURESH AGGARWAL (M) 9810032846
Secretary Sh. ALOK SHARMA (M) 9312260574
Jt.Secretary cum Treasurer Sh.GAURAV GUPTA (M) 9811013940
MEMBERS EXECUTIVE COMMITTEE 2013-2014
Sh. Ajay Kumar Jain 9810121293
Sh. Brijesh Gupta 9811081085
Sh. Dara Singh 9871984262
Sh. H.C. Bhatia 9810082677
Sh. Narender Aggarwal 9810299935
Sh. Pankaj Goel 9811793940
Sh. Rakesh Ahuja 9811105740
Sh. Rakesh Kumar 9810039740
Sh. Rakesh Kumar 9811595510
Sh. Sudhir Sangal 9873413899
Sh. Suresh Agrawal 9810197363
Sh. Umesh Ajmani 9810336959
Sh. Virag Tyagi 9810311575
Sh. Dara Singh 9871984262
Sh. H.C. Bhatia 9810082677
Sh. Narender Aggarwal 9810299935
Sh. Pankaj Goel 9811793940
Sh. Rakesh Ahuja 9811105740
Sh. Rakesh Kumar 9810039740
Sh. Rakesh Kumar 9811595510
Sh. Sudhir Sangal 9873413899
Sh. Suresh Agrawal 9810197363
Sh. Umesh Ajmani 9810336959
Sh. Virag Tyagi 9810311575
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