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2015 (3) TMI 135 - AT - Service TaxConvention Services - Outdoor Catering Service - Penalties under Sections 76, 77 and 78 - Held that:- The demand is for the convention service. As per the provisions of Section 65 (32) of the Finance Act, the 'convention' means as a formal meeting or assembly which is not open to the general public, but does not including a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation and as per the provisions of Section 65 (76a) of the Finance Act, 1994, "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own. In the present case, there is evidence on record to show that the appellants are giving the Banquet hall to organize, marriage functions, get togethers, birthday parties etc. It is also evidence on record to show that the appellants are providing taxable services. Keeping in view, we find that there is no infirmity whereby the demand is confirmed in this regard. In respect of penalty imposed under Section 78 of the Finance Act, 1994 we find that the lower authority has imposed a penalty equivalent to twice amount of service tax which is in the given circumstances is harsh. Therefore, the penalty under Section 78 is reduced to equal amount of service tax confirmed - Decided partly in favour of assessee.
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