2005 (9) TMI 652

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....i P.K. Rai, DR, for the Respondent. Order Per : K.C. Mamgain, Member (T) (for the Bench) The applicant M/s. Rajmahal Hotel has requested for waiver of pre-deposit of the amount of service tax and penalty imposed on the ground that an amount of ₹ 25,000/- towards the service tax liability has already been deposited by them and they are unable to deposit the entire amount of service tax and....

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....this purpose indicates that it is inclusive of charges of catering services. In the present case, the applicants were not providing the catering services. Therefore, this exemption is not applicable to the appellant. 4. We find that the applicants were ordinarily booking the hall to facilitate celebrations of social, commercial, marriage functions, etc. Availability of rooms were an added attract....