https://www.taxtmi.com/caselaws?id=237888 Supplying food at the recipient's premises for consideration falls within outdoor catering service under the Finance Act, 1994, so service tax is chargeable on the gross amount received. A territorial jurisdiction objection raised for the first time before the Tribunal was rejected because the service was rendered within the relevant commissionerate and no failure of justice was shown. Penalties under Sections 77 and 78 were upheld since the assessee had not obtained registration, filed returns, or paid tax, and no bona fide belief justified relief under Section 80. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 28 Apr 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237888 Supplying food at the recipient's premises for consideration falls within outdoor catering service under the Finance Act, 1994, so service tax is chargeable on the gross amount received. A territorial jurisdiction objection raised for the first time before the Tribunal was rejected because the service was rendered within the relevant commissionerate and no failure of justice was shown. Penalties under Sections 77 and 78 were upheld since the assessee had not obtained registration, filed returns, or paid tax, and no bona fide belief justified relief under Section 80. Case-Laws Service Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237888