2010 (9) TMI 593

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....ocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order] . - Demand of service tax of Rs. 3,53,592/- and education cess of Rs. 7072/- confirmed against the assessees herein on the ground that they had rendered 'outdoor catering services' during the period 10-9-04 to 31-12-05, and penalty of Rs. 3,61,764/- is challenged in the above appeal. 2. I have heard bot....

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....and they have not paid the appellants any amount as service tax. 4. Shri P.K. Narasimhan, Manager (Accounts) of L&T Ltd. has stated that the appellants were engaged by them for supply of snacks and others items during evenings for a short period from August 2005 to November 2005 at their premises; that bills were raised periodically by the appellants for the services rendered by them and t....

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....ation No. 12/03-S.T., dt.  20-6-03 is also not acceptable in the absence of indication of value of goods and materials sold in the documents issued for providing taxable service. 6. As regards the assessees' claim to the benefit of 50% exemption provided in Notification No. 20/2004-S.T., dt. 10-9-2004, which has been denied on the ground that the expression "food" means "a substantial....