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2017 (12) TMI 837

space, infrastructure provided by the club to the respondent - Held that: - A full reading of the agreement makes it clear that the respondent has been appointed as an outdoor caterer to render catering service in the premises provided the Anand Niketan Club. Various terms of the agreement makes it clear that Anand Niketan Club has no obligation or responsibility in providing such service of catering by the respondent. There is no shared responsibility or obligation, legally enforceable against the Anand Niketan Club except the provisions of terms and conditions inbuilt in the contract - there is no scope for interpreting the agreement as Joint Venture Agreement for a catering service. - Penalties - Held that: - the impugned order recor .....

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the tax liability of the respondent for catering service provided in the premises of IOCL. While the Original Authority upheld the tax liability, he did not give any finding regarding imposition of penalty. Revenue prayed for imposition of penalties on the respondent. 3. Ld. AR elaborating the grounds of appeal submitted that there is no joint venture in the arrangement. The respondent was appointed as a caterer in the premises of Anand Niketan Club and it is classified as taxable service under ourdoor catering service . The consideration for the facility provided by Anand Niketan Club is in percentage terms of the income of the respondent. This by itself will not make the arrangement as a Joint Venture arrangement. The method of payment of .....

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s been appointed as an outdoor caterer to render catering service in the premises provided the Anand Niketan Club. Various terms of the agreement makes it clear that Anand Niketan Club has no obligation or responsibility in providing such service of catering by the respondent. There is no shared responsibility or obligation, legally enforceable against the Anand Niketan Club except the provisions of terms and conditions inbuilt in the contract. We find no scope for interpreting the agreement as Joint Venture Agreement for a catering service. The respondent is appointed as a caterer and are paying considerations for the premises allotted to them. A reference as made by the Original Authority on a Board s Circular regarding exhibition of movi .....

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