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Alfa Laval (India) Ltd, Employees Co-Operative Consumers Society Versus Commissioner of Central Excise, Pune-I

2015 (6) TMI 739 - CESTAT MUMBAI

Outdoor catering service - whether the appellant during the relevant period 10.9.2004 to 31.7.2009 would be covered under the service tax net under the category of outdoor catering service or otherwise - Held that:- A person who supplies directly or indirectly any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose of occasion, is a "caterer". - Appellant is a separate entity in the eyes of law and engages various pers .....

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dia) Ltd., had decided to engage specialized services in respect of catering services for their employees and appellant's credential was considered, having demonstrated their expertise in the said activity with their own trained personnel and having offered to undertake the activities relating to the catering service on contract basis, contract was awarded to appellant. On such clear-cut preamble to the contract entered by the appellant with Alfa Laval ((India)) Ltd., appellant cannot claim that .....

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rder No. A/1332/2015-WZB/STB - Dated:- 28-5-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri B S Meena, Addl. Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PI/RKS/149/2010 dated 23.09.2010. 2. Relevant facts that arise for consideration are the appellant is engaged in providing services of running a canteen in the factory premises of their client M/s. Alfa La .....

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as on limitation. The main ground of the appellant before the adjudicating authority was that they are a Co-operative Society of the employees and they are only preparing the food while all the items required for preparation of food, utensils, space, water and electricity are provided by their client M/s. Alfa Laval (India) Ltd. and also the invocation of extended period is incorrect. Adjudicating authority after following due process of law confirmed the demands raised with interest and also im .....

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he provisions of Section 80 of the Finance Act, 1994. 3. Learned Counsel appearing on behalf of the appellant would take us through the records. He would submit that the agreement which has been entered by the appellant with M/s. Alfa Laval (India) Ltd., specifically talks about the responsibility of preparation of breakfast, lunch, dinner, snacks, tea coffee and serving the same to the employees during the scheduled time; the premises, utensils, water and other utilities are provided free of co .....

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no supply the food to the employees of the client. He would place reliance on the judgement of the Tribunal in the case of Rajeev Kumar Gupta v. CCE - 2009 (16) STR 26 (Tri. Del.) for the proposition that in that case a similar set of facts were there and all the utilities and facilities were provided by the appellant therein and the appellant therein only engaged himself in preparation and serving food at the Company premises. He would submit that the appellant had already discharged the servic .....

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t is his submission that an identical issue came up before this Tribunal in the case of Indian Coffee Workers Co-op Society Ltd. vs. CCE - 2014 (33) STR 266 (Tri. - Del). It is his submission that in that case it was held the services rendered by the appellant therein would be covered under the definition of "outdoor catering service". 5. We have considered the submissions made at length by both the sides and perused the records. 6. The issue involved in the case in whether the appella .....

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of food and serving the same to the employees of Alfa Laval(India) Ltd. On this factual background we have to consider whether the activity as rendered by the appellant would fall under the definition of outdoor catering service as provided under Section 65(24), 65(105) (76a) and 65(105) (zzt) of the Finance Act, 1994. The said definition states that Section 65(24) defines the term caterer as under: "Caterer" means any person who supplies, either directly or indirectly, any food, edib .....

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to outdoor catering service as under: "(zzt) to any person, by an outdoor caterer," 6.1 It could be seen from the above reproduced definition that a person who supplies directly or indirectly any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose of occasion, is a "caterer". In our view, the defence put forth by the learned Counsel in the appeal is misconceived for more than one reason. 6.2 Firstly .....

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rusal of the agreement entered by the appellant with Alfa Laval (India) Ltd., we find that Alfa Laval (India) Ltd., had decided to engage specialized services in respect of catering services for their employees and appellant's credential was considered, having demonstrated their expertise in the said activity with their own trained personnel and having offered to undertake the activities relating to the catering service on contract basis, contract was awarded to appellant. On such clear-cut .....

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2.10.2008, with M/s Alfa Laval (India) Ltd., for providing catering services. According to the clause 1,2 and 3 of the said agreement, the appellants are Contractor and responsible for providing catering services for employees of the Company. As per the agreement, the appellants are responsible for preparation of breakfast, lunch, dinner, snacks, tea coffee and serving the employees during the schedule time. The appellants are also entitled to receive payments for all the actual expenses incurre .....

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ed by the appellants on principal to principal basis and for that they have also received monetary considerations. Section 65(76a) of the Chapter V of Finance Act, 1994, defines Outdoor Caterers means a caterer engaged in providing services in connection with a catering at a place other than his own but including a place provided by a tenancy or otherwise by a person receiving such services. Thus in view of the above provisions and the factual position laid down in the aforesaid contract between .....

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contention of the appellants that such services are by them to their own employees. It is also not correct that the appellants have provided only manpower to the company as such are not the terms of the contract. The appellants are under the contractual obligations to provide catering services to the aforesaid company. In view of the above I find that the adjudicating authority have rightly held that the appellants have provided catering services to the company and are required to pay service ta .....

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