https://www.taxtmi.com/caselaws?id=422221 The Tribunal held that the supply of bedroll kits to passengers in trains falls under 'business auxiliary services' as 'customer care services provided on behalf of the client'. The demand for the extended period was upheld, but the penalty under Section 76 was set aside. Regarding liability for outdoor catering services, the Tribunal remanded the matter to the adjudicating authority for a fresh order, emphasizing the need for a detailed examination of facts and adherence to natural justice principles. The assessee's appeal was partly allowed, and the revenue's appeal was allowed by way of remand. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422221 The Tribunal held that the supply of bedroll kits to passengers in trains falls under 'business auxiliary services' as 'customer care services provided on behalf of the client'. The demand for the extended period was upheld, but the penalty under Section 76 was set aside. Regarding liability for outdoor catering services, the Tribunal remanded the matter to the adjudicating authority for a fresh order, emphasizing the need for a detailed examination of facts and adherence to natural justice principles. The assessee's appeal was partly allowed, and the revenue's appeal was allowed by way of remand. Case-Laws Service Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422221