TMI Blog2009 (5) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... bursement. Taxability of amount for boat ride debatable and amount already deposited sufficient. Pre-deposit of balance amount waived. - ST/138/2009 - 882/2009 - Dated:- 25-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) REPRESENTED BY: Shri KS . Ravishankar, Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was revised by the Commissioner (Appeals) under the provisions of Section 84. He has taken a view contrary to Dy. Commissioner's order and thus they are in challenge before the Tribunal. 3. As regards the second issue, it is his submission that the cruise or the boat ride which have been organized by the appellants are starting from one place and come back to same place. It is his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their own case on identical issue has taken a view in their favour. 6. As regards the second issue, the amount collected by the applicant for the boat ride etc., whether will fall under Service Tax net or not is a debatable issue, needs to be gone into detail, which can be done only at the time of final hearing. The Service Tax demand on this point is approximately Rs. 65.77 lakhs, the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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