TMI Blog2018 (4) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Allahabad High Court in the case of M/S. INDIAN COFFEE WORKERS' CO-OPERATIVE SOCIETY LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, ALLAHABAD [ 2014 (4) TMI 407 - ALLAHABAD HIGH COURT ] , therefore, in view of the fact that the issue involved in the matter on levy of service tax has been settled by the Allahabad High Court, thus, no substantial question of law is aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on outdoor catering service has been affirmed by the learned Tribunal on 14.07.2016, and therefore, the learned Tribunal held that the appellant is liable to pay service tax. Though imposition of service tax was also challenged before the learned Tribunal but at the time of hearing the learned counsel for the appellant argued on the levy of penalty and stated that there were so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. Making an over all assessment of the fact situation, due to interpretation difficulty involved in the case, there shall be no penalty. 2. Appeal is thus partly allowed and only to the extent indicated above. On due consideration of the aforesaid, the learned Tribunal has not committed any legal error in passing the impugned order. The view of the learned Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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