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    <title>2016 (9) TMI 430 - CESTAT MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=332169</link>
    <description>The appellant was successful in challenging the demand for service tax liability for providing Mid Day Meals to schools under the category of &quot;outdoor catering services&quot; from March 2006 to March 2011. The Tribunal held that the appellant&#039;s role in preparing and supplying meals under the government scheme did not constitute outdoor catering services, as they were not involved in serving the meals at the schools. Therefore, the duty demand was deemed unsustainable, and the appeals were allowed. This case emphasizes the importance of analyzing specific activities and arrangements to determine tax liability accurately based on legal definitions and factual circumstances.</description>
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    <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2016 (9) TMI 430 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=332169</link>
      <description>The appellant was successful in challenging the demand for service tax liability for providing Mid Day Meals to schools under the category of &quot;outdoor catering services&quot; from March 2006 to March 2011. The Tribunal held that the appellant&#039;s role in preparing and supplying meals under the government scheme did not constitute outdoor catering services, as they were not involved in serving the meals at the schools. Therefore, the duty demand was deemed unsustainable, and the appeals were allowed. This case emphasizes the importance of analyzing specific activities and arrangements to determine tax liability accurately based on legal definitions and factual circumstances.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 28 Jul 2016 00:00:00 +0530</pubDate>
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