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M/s Shiv Sai Caterer & Supplier and M/s S.S. Sansthan Versus CCE, Indore

2016 (8) TMI 44 - CESTAT NEW DELHI

Outdoor catering services or not - running a restaurant/canteen at the hospitals rented place - Held that:- such type of providing of services at a place acquired by way of tenancy in the premises of the particular institution, would amount to provid .....

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there was no malafide on their part in as much as the outdoor caterers services were introduced w.e.f. 01/3/2006 when the earlier exemption notification were withdrawn. The period involved in the present appeals start from 01/4/2006 and the issue bei .....

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ile confirming service tax demand for the normal period, penalty waived - Decided partly in favor of assessee. - Service Tax Appeal Nos. 747-748 of 2009 - Final Order No. 52467-52468/2016 - Dated:- 14-7-2016 - Ms. Archana Wadhwa, Member (Judicial) an .....

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inha, learned Advocate for the appellant and Shri Rajeev Gupta, learned DR for the Revenue, we find that the appellant has been given a place by M/s Choithram Hospital for running a restaurant/canteen in their premises, which would serve to the emplo .....

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impugned order has confirmed the demand of duty of ₹ 87,645/- for the period April 2006 to September 2007 in one case and to the extent of ₹ 1,77,956/- for the same period in another case, by holding that the appellant is engaged in prov .....

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Allahabad reported in 2014 (34) S.T.R 546 (All.). The said decision deals with all the legal issues now being raised before us by the learned Advocate. It is stand held by the Hon ble High Court, after considering the definitions of caterer and outd .....

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ch type of providing of services at a place acquired by way of tenancy in the premises of the particular institution, would amount to providing outdoor catering services. 3. As such we find no reasons to take a view different then the one taken by Ho .....

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o stay of operation of said decision by higher court. As regards penalties, learned Advocate submits that there was no malafide on their part in as much as the outdoor caterers services were introduced w.e.f. 01/3/2006 when the earlier exemption noti .....

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