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M/s Perfect Vending India Pvt Ltd Versus Commissioner of Service Tax, Chennai

2016 (1) TMI 1017 - CESTAT CHENNAI

Outdoor caring services - appellant provided coffee vending machine in corporate sector to provide coffee to the employees thereof - Held that:- This prima facie brings the appellant to the character of caterer. - Prima facie, keeping in view, the ab .....

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fifteen lakhs only) within eight weeks from today and make compliance on 22.1.2016. - stay granted partly. - ST/COD/40667/2015 & ST/Misc./40668/2015 in ST/41805/2015, ST/COD/40669/2015 & ST/Misc./40670/2015 in ST/41806/2015 - Dated:- 20-11-2015 - D. .....

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s expressed by learned counsel for the appellant, the delay is condoned. 2. So far as the stay application is concerned, factually there is no difficulty to understand that prima facie, the appellant provided coffee vending machine in corporate secto .....

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brushed aside when there is a levy appropriately made in that category. 3. Revenue brings out at this stage that on the same facts this appellant was before Hon'ble High Court of Madras in CMA No. 1868 to 1870/2014. That was disposed on 10.7.2014 .....

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for the purpose of providing the service. That should not enter into taxation under Finance Act, 1994. 5. Prima facie, keeping in view, the abatement pleaded is in question and also the plea that VAT has been paid, which is altogether levied under a .....

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f the appellant at this stage that statute permits to deposit 7.5% of the tax demand or penalty or both aggregate thereof, to enter into appeal hearing. At least that statutory guideline may be followed. 7. We are astonished to note that whenever the .....

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