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2013 (7) TMI 97 - CESTAT MUMBAIOutdoor catering Service - Section 65(76)(a) – catering at a place other than his own - Section 65(105)(zzt) defines ‘taxable service' – Held that:- From the nature of the transaction it is clear that the service is provided by the appellant to the company and not to the employees - Service recipient is the person who pays for the services received and it is the company who is making the payment in the present case - The definition of ‘outdoor catering' also includes a person who provides such service at a place of the service recipient - the appellant does not cease to be an ‘outdoor caterer', merely because the service has been provided at the premises provided by the service recipient – the court rejected the argument of the appellant that the transaction is one of sales and the plea of financial hardship is without any merits. The appellant directed to make a pre-deposit of 50% of the service tax demand - stay granted partly.
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