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P. Muneyya, Contractor Versus Commissioner of Central Excise, Customs & Service Tax Tirupati

Demand of service tax - pure agent - outdoor catering - whether the activity undertaken by the appellant falls under outdoor catering service for M/s. Zuari Cement Ltd or not - Held that:- Appellant had entered into an agreement with M/s. Zuari Cement Ltd. According to the agreement, the appellant was to provide catering services and for this purpose agreement provided for appointment of Cook and Asst. Cook and helpers, etc. for which the appellant was paid the wages of the staff and a margin ag .....

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The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is clear finding of the lower authorities that appellant received not only the wages but additional margin for the wages and further a lump sum amount for acting as a contractor have been made. In such circumstances, we cannot say that appellant has acted as a pure agent.

SSI Exemption is not available to assessee - Since appellant did not follow any procedure and .....

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ne of the appeals, the impugned order covers extended period and the second order is for the subsequent period. Therefore both the appeals are taken together and a common order is passed. 2. The main issue to be decided is whether the activity undertaken by the appellant falls under outdoor catering service for M/s. Zuari Cement Ltd or not. We also have to consider whether the claim of the appellant that appellant acted as a pure agent and therefore no liability is attracted. Besides this, the e .....

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mount. This would show that the agreement is for providing catering services in the factory premises of M/s. Zuari Cement Ltd. and the claim of the appellant that appellant was not acting as an outdoor catering cannot be accepted. According to Clause 76(a) of Section 65 of the Finance Act, 1994 outdoor caterer means a caterer engaged in providing services in connection with catering at a place. Therefore the classification adopted by the Revenue is correct. 3.2 Coming to the second issue as to .....

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contractual agreement with the recipient of service to act as his pure agent to incur expenditure or costs in the course of providing taxable service; (b) neither itends to hold nor holds any title to the goods or services so procured or provided as pure agent of the recipient of service; (c) does not use such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services. The contract between the two parties does not provide that appellant will .....

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