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<h1>CESTAT dismisses revenue's stay petition regarding Notification No.12/2001 for hotel businesses.</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the revenue's application for stay of operation of the impugned order regarding Notification ... Case of the revenue is that benefit of notification 12/2001 should not be given to assessee because he is not providing any service of catering - there is evidence on record that the respondents are in the hotel business and ld. Commissioner after going through the evidence on record granted the benefit of notification - no ground to stay of operation of the impugned order - stay petition by revenue is dismissed The Appellate Tribunal CESTAT, New Delhi dismissed the revenue's application for stay of operation of the impugned order regarding Notification No.12/2001. The benefit of the notification was extended to the respondents who are in the hotel business, and the stay petition was dismissed.