https://www.taxtmi.com/caselaws?id=352568 The Appellate Tribunal CESTAT New Delhi ruled in favor of the Revenue by setting aside the portion of the order dropping the demand for service tax on outdoor catering services provided by the respondent. However, the Tribunal agreed with the Original Authority's decision not to impose penalties on the respondent, as the tax liability had been paid. The judgment provides a detailed analysis of the agreement between the parties and clarifies the nature of the service arrangement, emphasizing the absence of a joint venture and the liability of the respondent for service tax on the catering services provided. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 15 Sep 2018 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352568 The Appellate Tribunal CESTAT New Delhi ruled in favor of the Revenue by setting aside the portion of the order dropping the demand for service tax on outdoor catering services provided by the respondent. However, the Tribunal agreed with the Original Authority's decision not to impose penalties on the respondent, as the tax liability had been paid. The judgment provides a detailed analysis of the agreement between the parties and clarifies the nature of the service arrangement, emphasizing the absence of a joint venture and the liability of the respondent for service tax on the catering services provided. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352568