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2016 (4) TMI 938 - CESTAT MUMBAI

2016 (4) TMI 938 - CESTAT MUMBAI - TMI - Service tax liability - Outdoor Catering Services - running industrial catering in the premises of various industries but did not took registration under Finance Act, 1994 - appellant not filed any reply to the show-cause notice and also not appeared before 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 tha .....

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of M/s Indian Coffee Workers Co-operative Society Ltd. Vs. Commissioner of Central Excise, Allahabad [2013 (10) TMI 343 - CESTAT NEW DELHI] and judgement of Hon'ble High Court of Madras in the case of Tamil Nadu Hotels Association Vs. Union of India [2001 (7) TMI 1 - HIGH COURT MADRAS]. 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 th .....

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/2010 dated 20.05.2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. None appears on behalf of the appellant. On perusal of records, we find that the issue is squarely covered by the decision of this Tribunal and Hon'ble High Court, accordingly, we take up the appeal for disposal in the absence of any representation from appellant and also noting that in this appeal filed in September, 2010. 3. Heard the learned Departmental Representative and perused the records. 4. T .....

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