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2017 (12) TMI 837 - AT - Service TaxOutdoor catering service - only premise on which the impugned order came to a conclusion regarding non-liability to the service tax is on the basis of payment arrangement for the facilities like space, infrastructure provided by the club to the respondent - Held that: - A full reading of the agreement makes it clear that the respondent has been appointed as an outdoor caterer to render catering service in the premises provided the Anand Niketan Club. Various terms of the agreement makes it clear that Anand Niketan Club has no obligation or responsibility in providing such service of catering by the respondent. There is no shared responsibility or obligation, legally enforceable against the Anand Niketan Club except the provisions of terms and conditions inbuilt in the contract - there is no scope for interpreting the agreement as Joint Venture Agreement for a catering service. Penalties - Held that: - the impugned order records that the tax liability confirmed under “Outdoor catering service” and “man power supply services” provided to IOCL stands paid along with interest and the same has been ordered to be appropriated - penalty rightly set aside. Appeal allowed in part.
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