TMI Blog2014 (1) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and interest has been paid prior to the show cause notice. We find that outdoor catering service comes under the purview of service tax w.e.f. 10.9.2004 and the period of present demand is initial period - As the demand is for the initial period when the service of outdoor catering comes under the purview of service tax, therefore, we find that the respondents are not liable for any penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under Section 77 of the Finance Act. 4. The respondents paid to service tax along with interest even before the show cause notice. The respondents filed appeal before Commissioner (Appeals) against the imposition of penalties. The appeal was allowed vide impugned order. 5. The contention of Revenue is that in the impugned order the Commissioner (Appeals) decided five appeals including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reaves Cotton Ltd. and they are providing only service in the factory to the workmen. The contention is that being initial period they were not aware regarding provisions of service tax. The contention is that the respondents are not providing any outdoor catering service. Therefore they are under bonafide belief that running canteen is not outdoor catering service. In these circumstances, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l period when the service of outdoor catering comes under the purview of service tax, therefore, we find that the respondents are not liable for any penalty in view of the provisions of Section 80 of the Finance Act. Consequently, the appeal of the Revenue is allowed in the following terms: (i) The order-in-original in respect of demand of service tax along with interest is restored. (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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