2013 (9) TMI 1033 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal filed by the Revenue against the Order-in-Appeal confirming demand for tour operator service prior to 1-5-2006. The Tribunal noted that a specific service entry for cruise ship service was introduced from 1-5-2006, and as the demand was prior to that date, the appeal was dismissed.