2015 (9) TMI 1330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ember (J) For the Appellant : Mr G Natarajan, Adv. For the Respondent : Mr L Paneer Selvam, AC (AR) ORDER Per: R Periasami: The Commissioner vide OIO dt.30.4.2014 has confirmed service tax demand of Rs. 5,34,06,154/- under outdoor catering service and also imposed equivalent penalty with interest. 2. Ld. Advocate submits that they are registered with service tax and discharging s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring service that is sufficient to cover under outdoor catering service. He submitted sample invoices as Annexure in Vol-I, II. Regarding service tax demanded on sale of food in food courts the levy of service tax on all A/c restaurants introduced only from 1.7.2012. Regarding demand on the bad debts, the adjudicating authority excluded the value of major amount except for the year 2010-11. 3. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted as supplies to SEZ and not eligible for exemption benefit. Regarding unbilled amount, even after reconciliation they are not able to explain the huge variation of amount. Therefore they are liable for service tax and also submits that for Bad debts, the ld. Commissioner has allowed only upto the period 2010-11 and for the period 2011-12, the service tax is payable and pleaded for predeposit. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ividual persons and the levy of service tax was introduced on restaurants services extending to all A/C restaurants w.e.f. 1.7.2012. Regarding demand made on unbilled revenue, we find from the Chartered Accountant certificate though it was reflected in balance sheet as per accounting standard, the amount was realised only in the next financial year and during the relevant period the service tax is....