https://www.taxtmi.com/caselaws?id=77926 The appellant's claim for exemption under Notification No. 12/2003-ST for the supply of food and beverages in the banquet hall was denied, and they were held liable for service tax on 60% of the gross amount charged for Mandap Keeper and catering services under Notification No. 1/2006-ST. Penalties were imposed under Section 76 for non-payment of service tax and under Section 78 for willful suppression of facts to evade tax. The tribunal directed the appellant to pre-deposit Rs. 60 lakhs within four weeks to proceed with the appeal, emphasizing the taxable nature of catering services under the Finance Act, 1994. en-us Mon, 27 Sep 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77926 The appellant's claim for exemption under Notification No. 12/2003-ST for the supply of food and beverages in the banquet hall was denied, and they were held liable for service tax on 60% of the gross amount charged for Mandap Keeper and catering services under Notification No. 1/2006-ST. Penalties were imposed under Section 76 for non-payment of service tax and under Section 78 for willful suppression of facts to evade tax. The tribunal directed the appellant to pre-deposit Rs. 60 lakhs within four weeks to proceed with the appeal, emphasizing the taxable nature of catering services under the Finance Act, 1994. Case-Laws Service Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77926