https://www.taxtmi.com/caselaws?id=250597 The Tribunal allowed the appellant's stay petition unconditionally, emphasizing the appellant's role as a non-profit trust providing mid-day meals under a joint venture with the government. The Tribunal found that the mid-day meal program did not fall under the definition of outdoor caterer's service, as per the terms of the Memorandum of Understanding and relevant notifications exempting such activities from service tax. Consequently, the Tribunal ruled in favor of the appellant, exempting them from the pre-deposit of service tax and penalties under the Finance Act, 1994. en-us Fri, 09 Dec 2011 00:00:00 +0530 Tue, 19 Aug 2014 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250597 The Tribunal allowed the appellant's stay petition unconditionally, emphasizing the appellant's role as a non-profit trust providing mid-day meals under a joint venture with the government. The Tribunal found that the mid-day meal program did not fall under the definition of outdoor caterer's service, as per the terms of the Memorandum of Understanding and relevant notifications exempting such activities from service tax. Consequently, the Tribunal ruled in favor of the appellant, exempting them from the pre-deposit of service tax and penalties under the Finance Act, 1994. Case-Laws Service Tax Fri, 09 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250597