TMI Blog2017 (12) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 records that the tax liability confirmed under “Outdoor catering service” and “man power supply services” provided to IOCL stands paid along with interest and the same has been ordered to be appropriated - penalty rightly set aside. Appeal allowed in part. - Service Tax Appeal No. 3456/2012-DB - Final Order No. 58378/2017 - Dated:- 11-12-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed 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 consideration itself will not decide the nature of service. He drew our attention to the various clauses of the agreement, now in dispute. 4. Ld. Counsel for the respondent contested the appeal by Revenue. It is submitted that the Original Authority examined the terms of the agreement and categorically found that the arrangement is between principal to principal and the Revenue sharing m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 movies has no application to the terms of the present agreement. We find that the Original Authority erred in holding against the Revenue in the present proceedings. Accordingly, we set aside that portion of the impugned order dropping the demand under outdoor caterer service against the respondent. 7. Regarding penalties imposable on the respondent, we note that the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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