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TMI Blog2025 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... tive has mentioned that the issue involved in the present appeal is with respect to inclusion of license fee paid by the caterer for providing catering service on board to Railway passenger to be taxable, is no more res-integra. Decision in the case of M/s. Ambuj Hotels & Real Estate Pvt. Ltd. Vs. Director General of GST Intelligence reported in 2023 (4) TMI 322 - CESTAT, New Delhi, is brought to our notice. However, impressing upon no infirmity in the impugned Order, same is prayed to be upheld and the appeal is prayed to be dismissed. 3. Having heard ld. Departmental Representative and perusing the record of appeal including the grounds of appeal and decision in the case of M/s. Ambuj Hotels & Real Estate Pvt. Ltd. (supra), we observe an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on being simple summed up the amount of Service tax and cesses shown in show cause notice, the total amount of service tax demanded is worked out to Rs. 1,95,01,290/- (Service Tax Rs. 1,87,73,915/- + Education Cess Rs. 2,29,472/- + S&H Ed. Cess Rs. 1,14,736/-+Swachh Bharat Cess Rs.2,17,625/-+Krishi Kalyan Cess Rs. 1,65,542/-)." The said order has been modified by Commissioner (Appeals) vide Order-in-Appeal No.342-18-19 dated 24.01.2019 as follows:- "There is no discretion in the matter of imposition of penalty. As it was a clear case of suppression, penalty under Section 78 is imposable. In view of the above, the demand of service tax of Rs. 50,98,356/- for the period 2016-2017 confirmed by adjudicating authority is upheld along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t will be settled based on the provisional bills while the final bills along with train occupancy certificate issued for each trip by the Train Superintendent will be settled on monthly basis. Railway will make payment of such amounts after due verification. In addition, Railway will make mandatory deductions for tax at source or any other deductions in respect of catering services. 1.3.13 In consideration of the award of the License to the Licensee, the Licensee shall be liable to pay License Fee to Railway which shall be more than minimum license fee determined by Railway. The entire License Fee shall be payable in advance 2+2+1yearly basis. The License Fee for the first 2 years will be payable fifteen (15 days) prior to commencement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ballarpur Industries Ltd. - 2007 (215) E.L.T. 489 (SC), the Supreme Court held that what is not invoked in the show cause notice cannot be examined in proceedings arising from the said notice. As noticed above, the demand on "grant of license" was not invoked in the show cause notice. 30. The license fee is the consideration paid for the 'grant of license'. It is pertinent to note that the words "license fee" is defined the Oxford Dictionary to mean "a fee paid to an organization for permission to own, use or do something." The Supreme Court in State of Orissa vs. Narain Prasad - (1996) 5 SCC 740 explained the meaning of expression "Privilege" and held that "Privilege really means the license or permit granted by the State". In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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