9911796707
TMI Blog2014 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... tified in directing pre-deposit, by the appellant, for hearing of the appeal filed by it?" 3. This appeal takes exception to the order dated 29 July, 2013 of the Customs, Excise & Service Tax Appellate Tribunal (Tribunal) directing the appellant to make pre-deposit of Rs. 50 lakhs within eight weeks against the service tax demand of Rs. 2,47,23,573/- with interest thereon and equivalent penalty, for the period from April, 2006 to March, 2011 by invoking the extended period of limitation. The adjudicating authority has held that the appellant was providing outdoor catering service under the Finance Act, 1994. 4. The appellant contended that the extended period of limitation was not applicable. On merits, the appellant contends th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that though the appellant had specifically sought benefit of Notification No. 12/2003-S.T., dated 20 June, 2003 right from the beginning and annexed copies of bills issued by it to M/s. Khanna Hotels Pvt. Ltd. as evidence of payment of value added tax on the goods and materials supplied, the Adjudicating Authority has disallowed its claim without considering the evidence. This disallowance of claim was only on the ground "that the noticee is providing outdoor catering services which is inclusive of the food and therefore, the question of provision of service and also sale of goods, does not arise." In appeal the Tribunal does record the submission of the appellant but gives no prima facie view on an issue that goes to the root of the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e do not express any opinion at this stage on the question which is squarely raised before the Tribunal, we find that the adjudicating authority whose order is in appeal before the Tribunal has not considered the appellant's evidence in support of its claim that they are entitled to the benefit of Notification No. 12/2003-S.T., dated 20 June, 2003. The adjudicating authority was prima facie incorrect in law in holding that where outdoor catering service is provided no question of exemption in respect of food sold is available. Notification No. 12/2003-S.T., dated 20 June, 2003 does not exclude outdoor catering services from its purview. The Tribunal also in the impugned order does not consider the above aspect, after recording the same. Mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
