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TMI Blog2013 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... at the staff training facility of three banks i.e. State Bank of India, Union Bank of India and Central Bank of India. As per the Agreement entered into between the appellant and the said banks, the banks are required to provide LPG cooking range and other similar equipment and shall also provide cutlery, crockery, utensils and other equipments installed in the kitchen and other equipments requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of imposing the penalty, extended period cannot be held available for confirmation of demand. In any case, he draws our attention to the Tribunal decisions in the case of Rajeev Kumar Gupta Vs CCE, Jaipur reported in [2009 (16) STR 26 (Tri-Delhi)] wherein under identical facts and circumstances, the assessee was held as not falling under the category of outdoor catering services. 5. Countering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has written letters to the banks to reimburse the service tax amount, the said factor will not be a decisive factor for the issue to be decided as to whether the appellant had provided outdoor catering services or not. In the case of Rajiv Kumar Gupta, the appellant was preparing and serving food items to the canteen of M/s Eicher Tractors. All the facilities like providing gas, electricity, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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