TMI Blog2016 (4) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... fore both the lower authorities as well as before Tribunal - Held that:- there is no dispute that the appellant is liable to pay Service Tax on the outdoor catering services rendered by him. It is found that the Service Tax liability has been worked out by the Department considering the entire amount received by the appellant as gross value of service rendered without giving them benefit of cum-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax liability on outdoor catering services was being contested at various forums as also there was no clarity, accordingly, the penalty imposed on the appellant is set aside. - Appeal disposed of - Appeal No. ST/472/10-Mum - Order No. A/86639/16/STB - Dated:- 9-3-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : None For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant was providing outdoor catering services and they were running industrial catering in the premises of various industries but did not take get registration under Finance Act, 1994. The appellant herein has not filed any reply to the show-cause notice and he did not appear before both the lower authorities as well as before us. We find that there is no dispute that the appellant is lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tels Association Vs. Union of India - 2001 (133) ELT 265 (Mad.) (sic). The appellant will discharge the Service Tax liability and the penalties imposed there of. The lower authority will work out the correct Service Tax liability on the based amount received cum tax basis. Since the Service Tax liability on outdoor catering services was being contested at various forums as also there was no clarit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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