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<h1>CESTAT Mumbai: Appeal Dismissed for Tour Operator Service Pre-2006, New Cruise Ship Service Entry</h1> The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeal against the Order-in-Appeal confirming demand for tour operator service before ... - 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.