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2016 (4) TMI 938 - AT - Service TaxService tax liability - Outdoor Catering Services - running industrial catering in the premises of various industries but did not took registration under Finance Act, 1994 - appellant not filed any reply to the show-cause notice and also not appeared before both the lower authorities as well as before Tribunal - Held that:- there is no dispute that the appellant is liable to pay Service Tax on the outdoor catering services rendered by him. It is found that the Service Tax liability has been worked out by the Department considering the entire amount received by the appellant as gross value of service rendered without giving them benefit of cum-tax. The Service Tax liability, if not charged on the bill, the amount received by the appellant/assessee needs to be considered as cum-tax as Service Tax liability needs to be work place. Accordingly, the Service Tax liability is upheld by relying on the ratio of decision of the Tribunal in the case of M/s Indian Coffee Workers Co-operative Society Ltd. Vs. Commissioner of Central Excise, Allahabad [2013 (10) TMI 343 - CESTAT NEW DELHI] and judgement of Hon'ble High Court of Madras in the case of Tamil Nadu Hotels Association Vs. Union of India [2001 (7) TMI 1 - HIGH COURT MADRAS]. The appellant will discharge the Service Tax liability and the penalties imposed there of. The lower authority will work out the correct Service Tax liability on the based amount received cum tax basis. Since the Service Tax liability on outdoor catering services was being contested at various forums as also there was no clarity, accordingly, the penalty imposed on the appellant is set aside. - Appeal disposed of
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