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2009 (10) TMI 469 - CESTAT, BANGALOREStay- Valuation- The issue involved is regarding service tax liability on the services rendered by the appellant under the category of ‘Mandap Keeper Service’. Appellant contending that the activities like toilet cleaning and maintenance, utensils cleaning, garden cleaning, etc., undertaken by the appellant would not fall under the category of ‘Mandap Keeper Service’. Held that- issue debatable as service rendered as caterer also included under definition of Mandap keeper. Prima facie case not made out for complete waiver. Pre-deposit of Rs.1 lakh directed.
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