2009 (3) TMI 122

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..... of canteen including furniture, utensils, and also gas, electricity have been provided by the company itself - The appellant has engaged himself merely in preparation and serving the food items at the company premises - Held that the activities undertaken by the appellant cannot be held to fall under the category of outdoor catering service – demand and penalty set aside. - ST/312 OF 2007 - ST/ .....

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..... ractors was engaged in preparing and serving food items in the premises of M/s. Eicher Tractors. As per agreement, all facilities including space for the canteen, kitchen stores, sleeping room, lunch room, table, stools and other fixtures and also electricity, gas were provided by Eicher Tractors. The appellant's job was to prepare food items in the premises of Eicher Tractors and supply to their .....

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..... ssions from both sides. In the present case, on perusal of the agreement, we find that the entire facilities relating to maintenance of canteen including furniture, utensils, and also gas, electricity have been provided by the company itself. The appellant has engaged himself merely in preparation and serving the food items at the company premises. The above aspects have not been appreciated by th .....

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