https://www.taxtmi.com/caselaws?id=260814 The Tribunal upheld the Order-in-Appeal, determining that the appellant's canteen services constituted "Outdoor Catering Service" for the period in question. Despite the appellant's argument that they were solely preparing food, the Tribunal found that the appellant's contractual obligations and engagement of individuals for catering services established their liability for service tax. The decision was supported by the appellant's expertise in catering services, as outlined in the agreement with the client, and previous case law precedent. Penalties under Section 80 of the Finance Act were set aside, but the appeal challenging the tax liability was rejected. en-us Thu, 28 May 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260814 The Tribunal upheld the Order-in-Appeal, determining that the appellant's canteen services constituted "Outdoor Catering Service" for the period in question. Despite the appellant's argument that they were solely preparing food, the Tribunal found that the appellant's contractual obligations and engagement of individuals for catering services established their liability for service tax. The decision was supported by the appellant's expertise in catering services, as outlined in the agreement with the client, and previous case law precedent. Penalties under Section 80 of the Finance Act were set aside, but the appeal challenging the tax liability was rejected. Case-Laws Service Tax Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260814