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M/s R.K. Associates and hotelliers Pvt. Ltd. Versus CCE, Raipur

2016 (8) TMI 148 - CESTAT NEW DELHI

Waiver of pre-deposit - Demand of service tax - providing various services to IRCTC - "Business Support Services" (supply of bed rolls for the rail passengers), "Outdoor Catering Services" (supply of newspaper, Catering Charges, renting of immovable property (hall rent/restaurant lease rent), intellectual property tax (royalty income), etc. - Held that:- At this prima facie stage, we find that the applicant did provide taxable services to IRCTC. The nature of such taxable services along with its .....

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pin Garg, Advocate for the appellant. Rep. by Shri Rajeev Gupta, AR & Shri Amresh Jain, DR for the respondent. ORDER The stay application is for waiver of pre-deposit of adjudicated service tax demand of ₹ 1,31,34,897/- along with penalties under Section 76, 77 and equal amount of penalty under Section 78 of the Finance Act, 1994. Vide the impugned order 28.02.2013, the Original Authority confirmed a service tax demand under various categories like "Business Support Services" .....

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Ld. Counsel for the applicant submitted that the supply of bed rolls to the passengers in AC Coach cannot be covered under the category of "BSS". In fact for the subsequent period, the demand against them was dropped by the Commissioner (Appeals). About ₹ 62 lakhs and service tax was demanded under this category. Further, the applicants are selling newspapers to IRCTC and supplying the same to the passengers. This cannot be taxed under "Outdoor Catering Services". A de .....

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l the disposal of the appeal. 3. Ld. AR submitted that the supply of bed rolls on a consideration is clearly a "taxable service". The correct classification of the same has to be examined. The applicants have a composite contract with IRCTC for catering, which included supply of newspapers also. The newspaper is not sold by the applicant as a vendor. It is a part of a composite service contract involving supply of food, etc. Regarding non-receipt of consideration for the services rende .....

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