Hotel not liable to pay service tax on complementary services of conference hall

CCE-Chandigarh Vs Mashobra Resorts Ltd.  (CESTAT Chandigarh) CESTAT find that the respondent has not charged separate consideration for providing the conference hall which was provided to the respondent as complementary service. Further, the analysis of the break-up of the corporate billing as provided by the respondent it is clear that no separate consideration was received for provision of conference facilities. Further, through Circular No. 332/82/97-TRU dated 24 September 1997 it was clarified that in case of no charges/ rental is being paid i.e., the premises are given out free of cost t...