https://www.taxtmi.com/caselaws?id=272167 The Tribunal upheld the service tax demand of Rs. 2,94,502 along with interest and penalty under Section 76 of the Finance Act, 1994. It ruled that catering charges were not entirely excludable, allowing only a 40% abatement under Notification No.12/2001-ST. The appellant's claim for full exclusion under Notification No.12/2003-ST was deemed unsustainable as the charges for buffet dinner included related services. The Tribunal dismissed the appeal, finding no error in the impugned order and distinguishing a previous judgment not applicable to the current scenario. en-us Thu, 04 Feb 2016 00:00:00 +0530 Sat, 19 Nov 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272167 The Tribunal upheld the service tax demand of Rs. 2,94,502 along with interest and penalty under Section 76 of the Finance Act, 1994. It ruled that catering charges were not entirely excludable, allowing only a 40% abatement under Notification No.12/2001-ST. The appellant's claim for full exclusion under Notification No.12/2003-ST was deemed unsustainable as the charges for buffet dinner included related services. The Tribunal dismissed the appeal, finding no error in the impugned order and distinguishing a previous judgment not applicable to the current scenario. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272167