2009 (3) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant. L.B. Yadav for the Respondent. ORDER M. Veeraiyan, Technical Member.- This is an appeal against the order of the Commissioner (Appeals) dated 23-1-2007 by which the order of the original authority demanding Rs. 39,399 as service tax for the period 10-9-2004 to 31-7-2005 and imposing penalties under sections 75, 77 and 78 has been upheld. 2. The appellant claims that he is poor and no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uthority has held that the appellant was providing services as outdoor caterer and confirmed demand of service tax and imposed penalties and the said order has been upheld by the Commissioner (Appeals). 4. Learned DR relies on the decision of the Tribunal in the case of Raj Kumar Jain v. CCE [2009] 19 STT 82 (New Delhi-CESTAT), wherein for the period prior to 16-6-2005, the supply of food and bev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X