2008 (10) TMI 578 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered the appellant, a hotel industry, to pre-deposit Service Tax of Rs. 1,26,794/- and penalties under different sections. The dispute was regarding the deduction claimed by the appellants for tea and snacks supplied in the Hall rented out for events. The Tribunal considered that tea with snacks cannot be considered a 'meal' and granted waiver of pre-deposit and stayed the recovery pending appeal.