2009 (4) TMI 127

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..... levy of Service Tax on renting of halls attached to the hotel but not in respect of renting of the hotel rooms. As such, we confirm the prima facie view taken by the Tribunal earlier and set aside the impugned order and allow the appeal. - ST/347 OF 2006-CUS (BR) - ST/162 OF 2009 - Dated:- 29-4-2009 - D.N. PANDA, JUDICIAL MEMBER and DR. C. SATAPATHY, TECHNICAL MEMBER Atul Gupta for the Appe .....

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..... 006] STT 75 (CESTAT-New Delhi) support of Department's case. 4. We find that a prima facie view was taken at the stay stage that the appellants are not liable to pay Service Tax in respect of the charges recovered for renting of the hotel. The only submission by the revenue now is that the cited decision in the case of Rajmahal Hotel (supra) supports the revenue's case. However, we find that t .....

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