TMI Blog2017 (9) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... the service provided has to be treated as outdoor catering service and credit allowed. Workman injured in the factory - medical treatment expenses - Held that: - It is seen that the appellant has not produced any evidence to the lower authorities or to the Tribunal to the effect that the person treated was indeed a workman and not somebody else. In absence of evidence, credit of the same canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 2. Learned counsel for the appellant pointed out that credit has been denied by Commissioner (Appeals) on certain invoices on the ground that the said invoices issued by M/s. Hari Om Canteen Services mention gas, housekeeping mandes and service charges as three heads of charges. The Commissioner (Appeals) has held that these are not outdoor catering services. Learned counsel pointed out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing activity. 2.2 She further argued that penalties cannot be imposed in these circumstances. 3. Learned AR relies on the impugned order. 4. I have gone through the rival submissions. I have perused the invoice of the caterer at page 48 of the appeal. From the invoice it is apparent that the caterer has billed item-wise for gas, housekeeping mandes and service charge though he has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has sought leniency in imposition of penalty. From the facts of the case, it is seen that the amounts are very small and there is no specific evidence of any suppression or mala fides of the appellant. In these circumstances, invoking Section 80, the penalties are set aside. The appellant would, however, be liable to pay interest as per law. 7. The appeal is partially allowed on above te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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