2015 (12) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rthy, Technical Member For the Petitioner : 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ump sum amount. This would show that the agreement 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to hold nor holds any title to the goods or services so procured 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 fin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... favourably. Therefore, the demand for service tax is upheld. As regards penalty, we find that the lower authorities have not extended the benefit of 25% of penalty if entire amount of service tax and interest thereon is paid and penalty to the extent of 25% is deposited within 30 days of the receipt of the order. Therefore we consider it appropriate that appellant deserves an opportunity to depos....