2015 (3) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: S S Kang: 1. Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). 3. A demand of Rs. 1,19,915/- is confirmed in respect of Convention Services and a demand of Rs. 5,70,760/- in respect of Outdoor Catering Service with interest is confirmed. Penalties under Sections 76, 77 and 78 of the Finance Act, 1994 are also imposed. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e customers is attributed to be sale of food at the premises of the appellant. Similarly the appellants were not supplying food at the premises of the customers and the delivery of the good was given at the appellant's place. In these circumstances it cannot be said that the appellants are engaged in providing any taxable service. As no separate charges is received by the appellant in respect ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther, birthday parties etc and also providing amenities like white board, cordless mike, caller mike, music system, TV, VCD, overhead projector, screen, LDC/slide projector etc. Appellants are also providing foods to call centers. In view of the above, the demands are rightly made. 8. The demand is for the convention service. As per the provisions of Section 65 (32) of the Finance Act, the &#39....