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2016 (9) TMI 430 - CESTAT MUMBAI

2016 (9) TMI 430 - CESTAT MUMBAI - TMI - Service tax liability - outdoor catering services - engaged in providing Mid Day Meals to various schools and are getting paid for the same from the Schools/Government - appellant contended that the School/Govt. organization is not providing any infrastructure, necessary utensils, arrangement 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: .....

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2 and ST/89121/13 - A/89296-89297/16/STB - Dated:- 28-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Monarch M. Bhatt, Advocate for appellant Shri V.K. Kaushik, Asst. Commr (AR) for respondent ORDER When this appeal was called out, both sides submit that identical issue of very same assessee is agitated in Appeal No. ST/89121/13. We called for the file from the Registry and on perusal of the said file, we find that it is in respect of the same issue o .....

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id for the same from the Schools/Government. The appellants contested the matter before lower authorities on merits on the ground that the School/Govt. organization is not providing any infrastructure, necessary utensils, arrangement for water and sitting arrangements. Appellants themselves are cooking and supplying which is outright sale to the Govt. and there is no service component. 4. After hearing both sides and perusal of records, we find that identical issue came for consideration before .....

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meals and supplying the same to the Govt. as per Mid Day Meal Scheme. Accordingly, the ratio in paragraph 6 of Ambedkar Institute of Hotel Management (supra) will squarely apply in the cases in hand. We reproduce the said paragraph 6. 6. We have considered the submissions of both the sides and perused the record. From the facts stated in the show cause notice as well as in the order-in-original, it is seen that the appellant are preparing the meals as per the fixed menu which are to be served i .....

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