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2016 (8) TMI 44 - AT - Service TaxOutdoor catering services or not - running a restaurant/canteen at the hospitals rented place - Held that:- such type of providing of services at a place acquired by way of tenancy in the premises of the particular institution, would amount to providing outdoor catering services. - Decision in the case of in the case of Indian Coffee Workers’ Co-op. Society Ltd. vs. CCE & ST, Allahabad [2014 (4) TMI 407 - ALLAHABAD HIGH COURT]. followed. As regards penalties, learned Advocate submits that there was no malafide on their part in as much as the outdoor caterers services were introduced w.e.f. 01/3/2006 when the earlier exemption notification were withdrawn. The period involved in the present appeals start from 01/4/2006 and the issue being a legal issue of interpretation of the definition and being the subject matter of the litigation before various courts, there was a bonafide belief on the part of the Assessee, in which case imposition of penalty would not be justifiable. While confirming service tax demand for the normal period, penalty waived - Decided partly in favor of assessee.
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