2008 (4) TMI 74 - AT - Service Tax

Case of the revenue is that benefit of notification 12/2001 should not be given to assessee because he is not providing any service of catering - there is evidence on record that the respondents are in the hotel business and ld. Commissioner after going through the evidence on record granted the benefit of notification - no ground to stay of operation of the impugned order - stay petition by revenue is dismissed

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the revenue's application for stay of operation of the impugned order regarding Notification No.12/2001. The benefit of the notification was extended to the respondents who are in the hotel business, and the stay petition was dismissed.