2008 (6) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellants filed this appeal challenging confirmation of demand of service tax and imposition of penalty. 2. During the arguments the appellants fairly conceded demand of service tax. The appellants are only challenging the penalty imposed under Sections 76, 77 and 78 of the Finance Act on the ground that service tax on outdoor cat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue authorities in spite of the fact that service tax was leviable on outdoor catering and during the survey it is noticed that the appellants are covered under service tax, therefore, they are liable to penalty. 5. We find that the appellants are contesting imposition of penalty. Service tax in respect of outdoor catering was levied w.e.f. 1-9-2004 and the period in dispute is initial period .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X