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2013 (10) TMI 343 - AT - Service TaxOutdoor Catering Service u/s 67(76a) r.w. 65(24) - The assessee provided food to NTPC employees from a premises provided by NTPC under a license granted to the assessee in the NTPC premises – Revenue was of the view that the assessee provided the taxable services as outdoor caterer, defined in 65(76a) read with Section 65(24) of the Finance Act, 1994 – Held that:- Following Rajeev Kumar Gupta vs. CCE, Jaipur [2009 (3) TMI 122 - CESTAT, NEW DELHI ] - it was apparent that the assessee was himself engaged in the preparation of food items in the company premises with all the infrastructure for such service having been provided to the service recipient - It was not the case of the assessee that the assessee, a co-operative society was itself engaged in preparing the food and serving the same to the NTPC or Lanco employees - It had deputed personnel to perform these services for the benefit of service recipients - In Raj Kumar Jain vs. CCE, Jaipur-I [2008 (8) TMI 62 - CESTAT NEW DELHI ] - the contention of the assessee was rejected to immunity to tax for having provided outdoor catering service on the ground that the assessee was providing outdoor services in the premises of the service recipient and therefore the service falls within the specified taxable service – assessee was admittedly engaged in supply of food and beverages to air companies for inflight service to passengers on board and therefore the taxable outdoor catering service had occurred. In the totality of circumstances, we are not persuaded as to existence of any circumstances justifying a bonafide belief of the appellant that on a true and fair construction of relevant provision of Sections 65(24), 65(76a) and Section 65(41)(n), the appellant was not providing the taxable outdoor catering service - The levy of penalties was thus vitiated by no error – there was no merit in the assessee’s appeal – Decided against assessee.
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