9911796707
TMI Blog2014 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... K. P. Singh, SDR, for the Respondent. ORDER The prayer in the application is to dispense with condition of pre-deposit of service tax of Rs. 6,65,837/- which stands confirmed against the applicant/appellant for the period from October, 2007 to September, 2008 along with imposition of penalty of identical amount under Section 78 of Finance Act, 1994. In addition a penalty stands imposed under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming the demand of service tax. The said proceedings culminated into the impugned order passed by the original authority and upheld by the Commissioner (Appeals). Hence the present appeal along with stay petition. 3. After hearing both sides, we find that outdoor caterer's service stands defined in Section 65 (76a) of Finance Act, 1994 as under : "Outdoor caterer's means a caterer engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal that the appellant is an autonomous non profit making charitable trust for providing mid-day meal to school children and the government and appellant are working on principal to principal basis. 5. Vide Notification No. 47/2010-S.T., dated 3-9-2010, the activities of providing mid-day meal by NGO have been held to be exempted from the taxable service on outdoor catering. Similarly vide a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
