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2009 (3) TMI 122 - AT - Service TaxOutdoor canteen service - assessee claims that he is poor and not educated much and that he is not in a position to engage an Advocate and he personally explained his case - entire facilities relating to maintenance of canteen including furniture, utensils, and also gas, electricity have been provided by the company itself - The appellant has engaged himself merely in preparation and serving the food items at the company premises - Held that the activities undertaken by the appellant cannot be held to fall under the category of outdoor catering service – demand and penalty set aside.
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