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2015 (12) TMI 1315 - CESTAT MUMBAI

2015 (12) TMI 1315 - CESTAT MUMBAI - TMI - Denial of Abatement claim - whether the appellant is liable for abatement of 50% of the gross amount charged by him under the Outdoor Catering Services, though he has been awarded the entire contract of maintenance of guest house which includes the cleaning and housekeeping services - Held that:- Adjudicating authority as well as the first appellate authority has come to a conclusion that the value of the contract awarded to the appellant, needs to be b .....

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utedly discharged the Service Tax liability on the bills raised by them under the category of outdoor catering services after claiming abatement of 50% of the gross amount as provided. We find that the issue is no more res integra as this Bench in the case of Centre for Development of Advance Computing Vs. Commissioner of Central Excise, Pune - [2015 (8) TMI 642 - CESTAT MUMBAI] has held that the Service Tax law, no where states that if two distinct activities are undertaken or provided in a sin .....

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. Service Tax Rules, 1994/252-253/NGP/2011 dated 18.02.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Relevant facts in short are that the appellants are registered under Service TAX for discharge of liability under Outdoor Catering Services. It is the case of the Revenue that the appellant had also undertaken services of Housekeeping and Cleaning Services under the Annual Maintenance Contract for Guest House as per work order issued by L&T Ltd. 3. Hear .....

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