2018 (11) TMI 1090

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..... Appellant Shri S. Govindarajan, AC (AR) For the Respondent Shri N. Viswanathan, Adv. ORDER Per Bench: Brief facts are that the respondent is a co-operative society and entered into an agreement with M/s. BHEL, by which, they provide qualified cooking supervisor and labourers necessary for catering service and cleaning service. The department was of the view that respondents have rendered .....

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..... Outdoor Catering Service. From the agreement entered between respondent and M/s. BHEL, it is clear that the food items were prepared by respondent as per the specifications of the company, in the company's premises at the rate mutually agreed upon or fixed in the agreement. This would fall within the definition of Outdoor Catering as provided under section 65 (76A) of the Finance Act, 1994. C .....

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..... Catering Services or Cleaning Services. Although, the respondent had taken such defense from the very beginning, the original authority had confirmed the demand under Outdoor Catering Service. He argued that the Commissioner (Appeals) has rightly set aside the demand. 4. Heard both sides. 5. On perusal of the records and after hearing the submissions made by both sides, we are able to see that .....

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