TaxTMI 
TaxTMI 
2015 (7) TMI 885
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.... Sanjay Jain, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein Service Tax demand under the category of outdoor catering service has been confirmed against them and penalties under Sections 76, 77 and 78 of the Finance Act, 1994 has been imposed on them. 2. The brief facts of the case are that under the agreement dated 30-3-2005 the appellant enga....
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....e Finance Act, 1994 was confirmed against the appellants. 3. The ld. Counsel for the appellant submits that as per Section 65(24) defines the caterer, the appellant is not a caterer at all. Therefore, he is not liable to pay Service Tax on their activity. He further submits that the appellant was under a bona fide belief that the activity undertaken by them does not fall under the category o....
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....rities. To support his contention, he relied on the decision in the case of Indian Coffee Workers Co-operative Society Ltd. v. CCE - 2014 (33) S.T.R. 266 (T) vide Final Order No. 57441/2013, dated 29-8-2013. 5. Heard the parties. Considered the submissions. 6. On merits, the contention of the ld. Counsel for the appellants is that the appellant is not covered under the definition of ca....