TMI Blog2016 (9) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... for water and sitting arrangements, they themselves are cooking and supplying which is outright sale to the Govt. and there is no service component. Held that:- by applying the decision of Principal Bench of the Tribunal in the case of Ambedkar Institute of Hotel Management v. CCE Chandigarh [2015 (9) TMI 163 - CESTAT NEW DELHI] where after analyzing the provisions to Section 65(76a) and 73 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Accordingly, we take up both the appeals together for disposal by a common order. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the demand of service tax liability on the appellant for the period March 2006 to March 2011 under the category of outdoor catering services . The lower authorities have come to a conclusion on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) and 73 of the Finance Act, 1994 came to a conclusion that the service tax liability does not arise on the appellant therein for preparing and supplying food under Mid Day Meal Scheme. In view of the facts and circumstances of the case in hand it is undisputed that the appellants are preparing the meals and supplying the same to the Govt. as per Mid Day Meal Scheme. Accordingly, the ratio in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment. The service which is covered under Section 65(105)(zzt) is the service provided or to be provided to any person by an outdoor caterer and not by any caterer. The outdoor caterer as defined in Section 65(76a) means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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