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2017 (9) TMI 230 - AT - Service TaxOutdoor Catering Service - Respondent are engaged, in terms of agreement with NMDC, to provide food and other items to the employees in the premises provided by the clients - Held that: - The terms of the agreement, as explained in the impugned order itself, shows that the work carried out by the respondent is squarely covered by the statutory scope of “Outdoor Catering Service” in terms of Section 65(76a) read with Section 65(24) of the Finance Act, 1994 - The Hon’ble Allahabad High Court in case of Indian Coffee Workers’ Co-op. Society Ltd. [2014 (4) TMI 407 - ALLAHABAD HIGH COURT], examining the appeal filed by the respondent against confirmation of service tax demand held that the respondent are liable to pay service tax as an outdoor caterer, but set aside the penalty. The respondent are liable to pay service tax as “Outdoor Caterer” during the material period - there are reasonable causes for non-payment of service tax during the material time. Accordingly, it is fit case for invoking Section 80 for non-imposition of penalties under Section 76 and 78 - appeal allowed - decided partly in favor of assessee.
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