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CST, New Delhi Versus M/s. Gourmets Food

2017 (12) TMI 837 - CESTAT NEW DELHI

Outdoor catering service - only premise on which the impugned order came to a conclusion regarding non-liability to the service tax is on the basis of payment arrangement for the facilities like 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 .....

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ring 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) Shri Sanjay Jain, AR for the appellant Ms. Rinky Arora, Advocate for the respondent ORDER Per B. Ravichandran The Revenue is .....

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ctivities under the category of outdoor caterer s service . The Original Authority, after examining the agreement, dropped the demand. He held that arrangement between the respondent and M/s.Anand Niketan Club appears to be a revenue sharing agreement and as such, there is no service provider and service recipient relationship in such arrangement. On this basis, he dropped the demand. Another point on which Revenue is aggrieved is with reference to the tax liability of the respondent for caterin .....

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r 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 catego .....

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ub. Various clauses of the agreement make it clear that it is a service agreement for a consideration entered into between the two parties. The only premise on which the impugned order came to a conclusion regarding non-liability to the service tax is on the basis of payment arrangement for the facilities like space, infrastructure provided by the club to the respondent. The said amount has been calculated as 23% of the sales revenue of the respondent. We noted that the payment of consideration .....

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