Taj Mahal Hotel v. CST & ST - Taxpublishers.in

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The Tax Publishers 2019 TaxPub(ST) 0818 (CESTAT-Del) IN THE CESTAT, NEW DELHI BENCH C.L. MAHAR, (TECHNICAL MEMBER) & RACHNA GUPTA, (JUDICIAL MEMBER) Taj Mahal Hotel v. CST & ST Service Tax Appeal No. ST/55336/2014-CU (DB)/DEL, ST/55986/2014-CU (DB)/DEL Order No. 53411-53412/2018/DEL 17 December, 2018 Appellant by: Padmavati Patil (Advocate) Respondent by: Amresh Jain, (Departmental Representative). ORDER *Rachna Gupta, (Judicial Member)* Present order disposes off two appeals originating from the common Order, dated 10-7-2014 with the subsequent review Order No. 56, dated 3-11-2014, being the appeals by the assessee as well as by the department. However the issues involved are common in nature. 2. The appellant herein M/s. Taj Mahal Hotels are service tax registration holder for rendering services of, Mandap Keeper, Dry Cleaning service and health club and fitness centre with effect from 13-9-2002, 13-9-2002 and 22-8-1997. During the course of investigation it was observed by the department as follows :-- A. Appellants are receiving commission on account of foreign exchange incentives from M/s. LKP Financial services between July 2003 to July 2006 appellant had received Rs. 39,01,430 but have not discharged the liability allegedly under Business Auxiliary Service being in tax net with effect from 10-9-2004. B. The appellants were alleged to have wrongly availed the benefit of Notification No. 12/2001 ST, dated 20-12-2001 for the period 20-12-2001 to 09-7-2004 despite the fact that the said exemption was available to hotels registered under Mandap keeper if the substantial meal was served in the function held in hotel premises. Department alleged that the appellant did not pay the service tax on those invoices where tea/snacks/breakfast were served. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(ST) 0818 (CESTAT-Del)

IN THE CESTAT, NEW DELHI BENCH

C.L. MAHAR, (TECHNICAL MEMBER) & RACHNA GUPTA, (JUDICIAL MEMBER)

Taj Mahal Hotel v. CST & ST

Service Tax Appeal No. ST/55336/2014-CU (DB)/DEL, ST/55986/2014-CU (DB)/DEL

Order No. 53411-53412/2018/DEL

17 December, 2018

Appellant by: Padmavati Patil (Advocate)

Respondent by: Amresh Jain, (Departmental Representative).

ORDER

Rachna Gupta, (Judicial Member)

Present order disposes off two appeals originating from the common Order, dated 10-7-2014 with the subsequent review Order No. 56, dated 3-11-2014, being the appeals by the assessee as well as by the department. However the issues involved are common in nature.

2. The appellant herein M/s. Taj Mahal Hotels are service tax registration holder for rendering services of, Mandap Keeper, Dry Cleaning service and health club and fitness centre with effect from 13-9-2002, 13-9-2002 and 22-8-1997. During the course of investigation it was observed by the department as follows :--

A. Appellants are receiving commission on account of foreign exchange incentives from M/s. LKP Financial services between July 2003 to July 2006 appellant had received Rs. 39,01,430 but have not discharged the liability allegedly under Business Auxiliary Service being in tax net with effect from 10-9-2004.

B. The appellants were alleged to have wrongly availed the benefit of Notification No. 12/2001 ST, dated 20-12-2001 for the period 20-12-2001 to 09-7-2004 despite the fact that the said exemption was available to hotels registered under Mandap keeper if the substantial meal was served in the function held in hotel premises. Department alleged that the appellant did not pay the service tax on those invoices where tea/snacks/breakfast were served.