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2019 (3) TMI 1436 - AT - Service TaxClassification of services - Business Auxiliary Service or not - Supply of bedrolls to Indian Railways and IRCTC - time limitation - Held that:- It is the case of the Revenue that such supply of bed rolls amount to supplying services to Indian Railways and IRCTC and the same is chargeable to service tax under the head of business auxiliary services. At the stage of adjudication and first appeal, the appellant contested their tax liability on this head. Ld. Counsel for the appellant fairly submits that this issue has now been settled against them and therefore he is not contesting the same on merits. Therefore the appellant is liable to pay service tax on the supply of bed rolls under business auxiliary services. Cleaning of toilets and compartments - cleaning services or not - Held that:- The Principal Bench of Tribunal at Delhi has, in the case of R.K. Refreshments & Enterprises Pvt. Ltd. and others [2018 (2) TMI 1412 - CESTAT NEW DELHI] held that the railway coaches or rolling stock of the railways meant for transport and cannot be considered as a commercial or industrial building or factory or plant or machinery. Therefore, the cleaning services rendered in the railway coaches are not covered by the taxing statute - railway coaches cannot be considered as commercial premises, being the rolling stock. If it had been the intention of the Legislature to cover even cleaning of railway coaches, busses, Air crafts, Ships etc., they would have been specifically covered. A taxing statute has to be strictly interpreted and if some one gets out of tax net because of the way the taxing statute has been drafted, this cannot be the remedied through a judicial/quasi judicial order - the appellant is not liable to pay service tax on the cleaning services. Outdoor catering services - Sale of food items and beverages in train and on platforms alongside the train - demand of service tax - Held that:- A similar case came up before Hon’ble High Court of Allahabad in the case of Indian Coffee Workers’ Co-op Society Limited [2014 (4) TMI 407 - ALLAHABAD HIGH COURT] in which it has been held that services rendered by the assessee in the canteen or the principals is liable to be charged as service tax as outdoor catering service. - the present case is similar to this inasmuch as the assessee herein were supplying food items either cooked by them or supplied by IRCTC kitchen to various persons in a place which is known namely the railway coaches and railway platforms. Therefore, the ratio of the judgment of Hon’ble High Court of Allahabad in the case of Indian Coffee Workers’ Co-op Society Limited squarely applies to the present case - the appellant is liable to pay service tax on supply of food items on outdoor catering services. Extended period of limitation - Held that:- The narration of facts in the show cause notice itself shows full cooperation of the assessee during investigation even though they had held a different view from the department that they are not liable to pay service tax. Under these circumstances, we find that no case, whatsoever, has been made in the show cause notice to invoke the extended period of limitation - Similarly the imposition of fine under section 78 on the same grounds in this show cause notice also does not sustain. Appeal disposed off.
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