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Doon’s Caterers Versus Commissioner of Service Tax, Delhi

2015 (9) TMI 1470 - CESTAT NEW DELHI

Demand alongwith interest and penalty - appellant providing comprehensive on train services in specified trains, including catering, supply of bed rolls, supply of cleaning staff for cleaning coaches and persons for miscellaneous works including supe .....

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that a classification of taxable service which is not alleged in the show cause notice cannot be concluded to support levy of tax. The determination of classification of services provided by the appellant to IRCTC is not an academic exercise. The low .....

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sustainable and is accordingly quashed. - Decided in favour of appellant - ST/2659/2012-CU(DB) - Final Order No. ST/A/53085/2015-CU(DB) - Dated:- 29-9-2015 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri Saurabh Bhutra, Advocate, for th .....

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f the appeal, with the consent of both parties. 2. The appellant is an assessee and the appeal is preferred against the order dated 28-5-2012 passed by the ld. Commissioner (Appeals), New Delhi which in turn confirms the order dated 26-5-2010 pa .....

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Corporation Ltd. (IRCTC) for providing comprehensive on train services in specified trains, including catering, supply of bed rolls, supply of cleaning staff for cleaning coaches and persons for miscellaneous works including supervising staff for ens .....

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ction 65(105)(zzzq) of the Finance Act, 1994 to IRCTC, by rendition of agreed services. After due process, the primary adjudication order was passed confirming the classification alleged in the show cause notice and consequent demand of service tax, .....

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ed a conclusion that the service provided by the appellant does not fall within the ambit of support service for business or commerce. As a consequence of this finding the only course of appellate action available to the lower appellate authority was .....

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