https://www.taxtmi.com/caselaws?id=269447 The Tribunal upheld the Revenue's classification of the appellant as an outdoor caterer for providing services within a factory premises. The claim of acting as a "pure agent" was rejected due to the absence of explicit contractual designation and additional payments received by the appellant. The appellant was deemed ineligible for Small Scale Industry (SSI) exemption, and the Tribunal justified invoking the extended period for confirming the demand based on non-compliance and agreement provisions. The appellant was granted an opportunity to settle the service tax demand within 30 days to avoid a higher penalty, leading to the disposal of the appeals. en-us Wed, 27 May 2015 00:00:00 +0530 Fri, 13 May 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269447 The Tribunal upheld the Revenue's classification of the appellant as an outdoor caterer for providing services within a factory premises. The claim of acting as a "pure agent" was rejected due to the absence of explicit contractual designation and additional payments received by the appellant. The appellant was deemed ineligible for Small Scale Industry (SSI) exemption, and the Tribunal justified invoking the extended period for confirming the demand based on non-compliance and agreement provisions. The appellant was granted an opportunity to settle the service tax demand within 30 days to avoid a higher penalty, leading to the disposal of the appeals. Case-Laws Service Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269447