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TMI Blog2014 (3) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this tribunal in the case of Rambagh Palace Hotels Pvt. Ltd. (2013 (12) TMI 556 - CESTAT NEW DELHI), the appellant has made out a prima facie case for grant of stay. Accordingly, we grant waiver from pre-deposit of the adjudicated liability and stay recovery thereof during the pendency of the appeal - Stay granted. - Appeal No.ST/87008/2013 - - - Dated:- 21-1-2014 - P R Chandrasekha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand in this case has been made in respect of the room charges collected by the appellant for renting out the premises for conducting conferences etc. Service tax on room charges came into effect only on 01/05/2011 and, therefore, for the period prior to 01/05/2011 they are not exigible to service tax. He further submits that in the appellant's own case, for the previous period, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant have rented out the premises for conducting conferences, etc. including catering and, therefore the entire activity would come within the purview of Mandap Keeper service and therefore, even in respect of the room charges the levy of service tax under the Mandap Keeper Service would apply and, therefore, he pleads that the appellant be put to terms. 5. We have carefully considered the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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