Letting out of halls/ rooms by hotels and restaurants for organizing function is covered under ‘mandap keeper service’

Saubhagya Tilak Hotels Pvt Ltd Vs Commissioner of Central Excise Raipur (C.G.) (CESTAT Delhi) CESTAT Delhi held that service tax is leviable on services provided by hotels and restaurant in relation to letting out of halls or rooms for organizing any official, social or business function under ‘mandap keeper’ service. Facts- The appellant claims that it is engaged in the business of running restaurants and supply of bakery and confectionery items. The Department, however received information that the appellant was providing services falling under “mandap keeper”. The officers visited t...