TaxTMI 
TaxTMI 
2013 (10) TMI 343
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....at the stage of considering the stay application. In the circumstances, we waive the requirement of pre-deposit and proceed to dispose of the appeal. 2. This appeal is filed against the order-in-appeal dated 23.03.2012 of the Commissioner (Appeals), Central Excise, Allahabad whereby the adjudication order dated 16.09.2011 passed by the Joint Commissioner, Central Excise, Allahabad is confirmed and the appeal preferred by the assessee, dismissed. 3. The appellant/ assessee is a Co-operative Society having its Head Office in Jabalpur, Madhya Pradesh. Under an agreement with the National Thermal Power Corporation Limited (NTPC), the assessee agreed to provide food to NTPC employees from a premises provided by NTPC under a license granted to ....
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.... to its customers was fixed by NTPC and Lanco, who undertook to pay the salaries of the staff deputed; provide accommodation for persons engaged in running the services; reimbursement of the cost of cleaning items, gas cylinders etc. The cost of the food items supplied to the customers was however not reimbursed. On this factual basis, the assessee contended that it had not provided the taxable service. The adjudicating authority disagreed and levied tax and imposed interest and penalties. The appellate authority concurred with the adjudicating authority. 5. Section 65(24) of the Act defines a caterer to mean any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crock....
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....rmed by the Commissioner (Appeals) is impeccable and warrants no interference. 9. Learned Counsel for the appellant contended that the Commissioner, Central Excise, Allahabad has no jurisdiction to adjudicate the assessed liability since office of assessee is located within the territorial limits of the Jabalpur Commissionerate. This challenge to the territorial jurisdiction of the adjudicating authority was addressed neither before the adjudicating authority, the appellate authority or even before this Tribunal, in the grounds of appeal. The issue whether the Allahabad Commissionerate had the jurisdiction is not a pure question of fact simplicitor. It is a mixed question of fact and law. Further, admittedly the outdoor catering services p....
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.... disinclined to invalidate the proceedings on the basis of this contention. 10. Learned Counsel for the appellant/ assessee also contends that levy of penalties under Sections 77 and 78 is without basis since there was no wilful suppression of relevant facts nor a violation of the provisions of Act with an intent to evade payment of service tax and that in the circumstances the authorities below ought to have exercised the discretion under Section 80 to avoid levy of penalty. Reliance is placed on the judgment of this Tribunal in Rajeev Kumar Gupta vs. CCE, Jaipur 2009 (16) STR 26 (Tri. Del.) to contend that the entire facilities relating to maintenance of canteen including furniture, utensils, and also gas, electricity having been provide....