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2018 (1) TMI 1483 - CESTAT, NEW DELHILevy of service tax - outdoor catering services - benefit of exemption under N/N. 21/2004-ST dated 10.09.2004 - penalties - Held that:- The matter has come up before the Tribunal in the assessee-Appellants’ own case M/S SHIV SAI CATERER & SUPPLIER AND M/S S.S. SANSTHAN VERSUS CCE, INDORE [2016 (8) TMI 44 - CESTAT NEW DELHI], where the Tribunal has confirmed the demand of Service Tax, but by taking a lenient view dropped the penalties. Demand of service tax upheld - penalties set aside - appeal allowed in part.
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