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Suruchi Caterers Versus Commissioner of Central Excise Mumbai

2016 (9) TMI 430 - CESTAT MUMBAI

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 infr .....

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ench 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 the Finance Act, 1994, Tribunal came to a conclusion .....

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- 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 sub .....

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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 .....

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nt. 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 .....

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e case of Ambedkar Institute of Hotel Management v. CCE Chandigarh - 2015 (40) STR 823 (Tri. Del). The Tribunal after analyzing the provisions to Section 65(76a) and 73 of the Finance Act, 1994 came to a conclusion that the service tax liability does .....

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. 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 .....

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ation under the Mid Day Meal Scheme of the Government. Neither there is any allegation nor there is any evidence to show that the appellant had prepared the meals at the schools where the same were to be served or were in any manner involved in servi .....

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