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M/s. Doon’s Caterers Versus CST, Delhi

2018 (1) TMI 650 - CESTAT NEW DELHI

Business Auxiliary Services - Support Services for business or commerce - scope of SCN - Held that: - the Commissioner (Appeals) has gone beyond the scope of the show cause and in the appellant’s own case Doon’s Caterers Versus Commissioner of Servic .....

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levy of tax. - The ld. Commissioner (Appeals) has gone beyond the scope of SCN - appeal allowed. - Service Tax Appeals Nos.2714 And 2715 /2012 - Final Order Nos.57042-57043/2017 - Dated:- 6-10-2017 - Shri Ashok Jindal, Member (Judicial) And Shri .....

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ry of Support Services for business or commerce for providing comprehensive onboard services in some AC/non-AC trains consisting of catering services, supply of bed rolls like bed sheets, pillow covers, face towels, bath towels, blankets,paper bags, .....

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y and the demands of service tax under the category of Support Services for business or commerce were confirmed but the ld. Commissioner in the impugned order held that the demand is not sustainable under the category of Support Services for business .....

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