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2013 (6) TMI 561 - CESTAT MUMBAIClassification - Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - Held that:- From the above decision of the hon'ble apex Court in the case of Tamil Nadu Kalyana Mandapam Assn [2004 (4) TMI 1 - SUPREME COURT OF INDIA], it is clear that the services rendered by the mandap keepers as caterer would also be liable to service tax under the category of ‘Mandap Keeper Services'. The decision relied upon by the consultant on the hon'ble High Court of Karnataka [2011 (4) TMI 451 - KARNATAKA HIGH COURT] is with reference to ‘Outdoor Catering Services' rendered in an aeroplane and the other decision of the Tribunal in the case of Daspalla Hotels Ltd [2009 (7) TMI 551 - CESTAT, BANGALORE] it is in respect of evidence relied upon by the appellant with regard to VAT paid on the value of food and beverages sought to be taxed under ‘Convention Services'. Appellant has not made out a case for 100% waiver of pre-deposit of the dues adjudged against him. - demand for the normal period of limitation directed to be deposited - stay granted partly.
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