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TMI Blog2010 (9) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. 2. The appellant has filed this appeal against imposition of penalty under Section 78 of the Finance Act. The appellants are providing canteen service to National Institute of Bank Management. Show Cause Notice was issued to the appellant demanding service tax on account that the appellants were providing outdoor catering services and also for imposition of penalties. The appellants pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise, Jaipur - 2009 (16) S.T.R. 26 held that mere preparation and serving food where the facility relating to maintenance of canteen including furniture, electricity, water etc. is provided by the company does not fall under outdoor catering service. In view of the decision and as per the provision of Section 80 of the Finance Act the appellants are not liable for penalty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajeev Kumar Gupta (supra), the Tribunal held as under : "We have carefully considered the submissions from both sides. In the present case, on perusal of the agreement, we find that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act which provides for penalty in case service tax has not been paid by reasons of fraud, collusion, willful suppression of facts or contravention of any provisions of the Chapter or the rules. In the present case the appellants are under bona fide belief that they are not providing outdoor catering service which is now strengthened by the decision of the Tribunal in the case of Rajeev Kumar Gupta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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