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2015 (9) TMI 1330 - CESTAT CHENNAI

2015 (9) TMI 1330 - CESTAT CHENNAI - 2016 (41) S.T.R. 567 (Tri. - Chennai) - Waiver of pre deposit - Outdoor catering service - SEZ - Denial of exemption claim - Non renewal of contracts for a particular period - Held that:- On perusal of agreements, bills, invoices, prima facie appellants are entitled for exemption under above notification. We also find that sale of food in food courts is not covered under catering services but falls under restaurant services. On perusal of the contract, we fin .....

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nd during the relevant period the service tax is to be paid only on realisation of amount. Therefore, we are of the considered view that in respect of demands on supplies to SEZ, food courts and unbilled revenue, appellant prima facie has made out a case for waiver of predeposit. - Partial stay granted. - Application No. ST/S/42117/2014, ST/41796/2014 - Misc. Order No. 40877/2015 - Dated:- 29-5-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr G Natarajan, Adv. .....

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lized from food courts, bad debts, unbilled revenue. He submits a worksheet indicating food supplied to SEZ claiming benefit under Notification No.4/2004 dt. 31.3.2004 & 9/2009 dt. 3.2.2009. They have submitted all the relevant documents viz. Unit approval, list of authorized services and also the bills and relevant contracts. He further submits that submission of contract is not a mandatory requirement under service tax rules whereas the adjudicating authority has confirmed on the ground th .....

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unt except for the year 2010-11. 3. Regarding unbilled amount accounted in the balance sheet in the same financial year he produced Chartered Accountant certificate certifying the amount shown as per accounting standards follows. He submits that since the amount is not realized during the period and it is not taxable as service tax was payable only on realization basis. He refers to the reconciliation statement and Chartered Accountant at pages 115-124 of the paper book. He submits copy of food .....

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amount. Therefore they are liable for service tax and also submits that for Bad debts, the ld. Commissioner has allowed only upto the period 2010-11 and for the period 2011-12, the service tax is payable and pleaded for predeposit. 5. After hearing both sides, we find that the adjudicating authority confirmed the service tax and denied the exemption to supplies made to SEZ on the ground that contracts have not been renewed for a particular period. We find that Notification No.4/2004 dt. 31.3.200 .....

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