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2016 (1) TMI 1017 - CESTAT CHENNAI

2016 (1) TMI 1017 - CESTAT CHENNAI - TMI - 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 abatement pleaded is in question and also the plea that VAT has been paid, which is altogether levied under a different statute not touching the service, as well as the revenue's interest, we direct the appell .....

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ion to seek appeal remedy before Tribunal as 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 sector to provide coffee to the employees thereof. This prima facie brings the appellant to the character of caterer. The service of caterer being brought to the fold of law for the purpose of levy of service tax .....

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o also it submits that the goods were used 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 different statute not touching the service, as well as the revenue's interest, we direct the appellant to deposit ₹ 15,00,000/- (Rupees fifteen lakhs only) within eight weeks from today and make co .....

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