2015 (12) TMI 751

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....etitioner : C.H. Venkateswara Rao For the Respondent : Mr. G. Shiril Saraj, DR ORDER Per : B.S.V.MURTHY In both the appeals the issue involved is same. In one of the appeals, the impugned order covers extended period and the second order is for the subsequent period. Therefore both the appeals are taken together and a common order is passed. 2. The main issue to be decided is whether the act....

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....ment is for providing catering services in the factory premises of M/s. Zuari Cement Ltd. and the claim of the appellant that appellant was not acting as an outdoor catering cannot be accepted. According to Clause 76(a) of Section 65 of the Finance Act, 1994 outdoor caterer means a caterer engaged in providing services in connection with catering at a place. Therefore the classification adopted ....

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....ed or provided as pure agent of the recipient of service; (c) does not use such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services. The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is clear finding of the lower authorities that appellant received not only the wages but a....