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2013 (10) TMI 1061 - CESTAT AHMEDABADMandap Keeper Services – Waiver of Pre-deposit - Held that:- The issue involved in the case was regarding the differential service tax liability under the category of mandap keeper services - The appellant was offering a package to the corporate for holding conferences in their resort by giving them special tariff rates - According to the department such a room rent can be bifurcated into room rent, and food charges can be covered under mandap keeper service - The issue involved in this case was arguable and debatable one - the amount deposited by the appellant was enough deposit to hear and dispose the appeal on merits - application for the waiver of pre-deposit of the balance amounts involved was allowed and recovery stayed till the disposal of appeal – Stay granted.
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