Case Law Details
Case Name : M/s. Narmada Jackson Hotel Vs C.C.E., Bhopal (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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CA Urvashi Porwal
Brief of the Case
In the case of M/s. Narmada Jackson Hotel Vs. C.C.E., Bhopal, it was held that in case of mandap keeper service, the catering charges (cost of buffet dinners) was not entirely excludable from the assessable value and therefore the appellant was eligible only for the benefit of abatement of 40% as per Notification No.12/2001-ST, dated 20.12.2001.
Facts of the Case
The appellant was issued a Show Cause Notice dated 18.09.2006 demanding service tax of Rs.2,94,502/- under “Mandap Keeper” service. The primary adjudicating authority dropped the demand on t...
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Ms. Urvashi Porwal, Kindly suggest if the assessee has a Benquet Hall in which he is charging Hall Rent + Decoration Service + Catering Service. Whether 40% abatement will apply on all or else ?