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    <title>2014 (3) TMI 230 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted an unconditional waiver from pre-deposit of the adjudged dues and stayed the recovery during the appeal&#039;s pendency for M/s. Suruchi Caterers in a case concerning a Service Tax demand, interest, and penalty under Section 78 of the Finance Act, 1994. The appellant&#039;s contention that providing meals to school students under the Mid-day Meal Scheme does not constitute &#039;Outdoor Catering Services&#039; was considered, with the Tribunal emphasizing the sale nature of the activity. The lower appellate authority&#039;s decision was partly upheld, with the penalty being set aside.</description>
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    <pubDate>Tue, 17 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 230 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=244774</link>
      <description>The Tribunal granted an unconditional waiver from pre-deposit of the adjudged dues and stayed the recovery during the appeal&#039;s pendency for M/s. Suruchi Caterers in a case concerning a Service Tax demand, interest, and penalty under Section 78 of the Finance Act, 1994. The appellant&#039;s contention that providing meals to school students under the Mid-day Meal Scheme does not constitute &#039;Outdoor Catering Services&#039; was considered, with the Tribunal emphasizing the sale nature of the activity. The lower appellate authority&#039;s decision was partly upheld, with the penalty being set aside.</description>
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      <pubDate>Tue, 17 Dec 2013 00:00:00 +0530</pubDate>
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