https://www.taxtmi.com/caselaws?id=184516 The Tribunal upheld the Commissioner (Appeals)' decision, directing M/s. Rajmahal Hotel to pre-deposit a specified amount within a given timeframe to proceed with the appeal. The Tribunal found that the exemption under Notification 12/2001-ST did not apply to the appellant due to the interconnected nature of services provided, emphasizing the bundled service of 'mandap keeping' and hall bookings with room allocations. The applicants failed to establish a prima facie case for waiver, as discrepancies in the records indicated an attempt to hide income, leading to the decision for pre-deposit of the remaining service tax and penalty. en-us Tue, 20 Sep 2005 00:00:00 +0530 Mon, 11 Jul 2016 18:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184516 The Tribunal upheld the Commissioner (Appeals)' decision, directing M/s. Rajmahal Hotel to pre-deposit a specified amount within a given timeframe to proceed with the appeal. The Tribunal found that the exemption under Notification 12/2001-ST did not apply to the appellant due to the interconnected nature of services provided, emphasizing the bundled service of 'mandap keeping' and hall bookings with room allocations. The applicants failed to establish a prima facie case for waiver, as discrepancies in the records indicated an attempt to hide income, leading to the decision for pre-deposit of the remaining service tax and penalty. Case-Laws Service Tax Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184516