https://www.taxtmi.com/caselaws?id=233678 The tribunal upheld the demand for service tax against the appellant for outdoor catering services, ruling that the appellant fell within the definition of an outdoor caterer and was liable to pay service tax for the entire period. The appellant's claim for exemption was rejected as he did not qualify under the statutory definition. The plea of limitation against the tax demand was dismissed, penalties under Sections 76 and 78 were imposed, and the appellant was denied the benefit of Section 80 relief. The tribunal concluded that the penalties were justified, and the appeal was rejected. en-us Tue, 06 Nov 2012 00:00:00 +0530 Thu, 04 Jul 2013 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233678 The tribunal upheld the demand for service tax against the appellant for outdoor catering services, ruling that the appellant fell within the definition of an outdoor caterer and was liable to pay service tax for the entire period. The appellant's claim for exemption was rejected as he did not qualify under the statutory definition. The plea of limitation against the tax demand was dismissed, penalties under Sections 76 and 78 were imposed, and the appellant was denied the benefit of Section 80 relief. The tribunal concluded that the penalties were justified, and the appeal was rejected. Case-Laws Service Tax Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233678