2015 (12) TMI 1315

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....directed against Order-in-Appeal No. Service Tax Rules, 1994/252-253/NGP/2011 dated 18.02.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Relevant facts in short are that the appellants are registered under Service TAX for discharge of liability under Outdoor Catering Services. It is the case of the Revenue that the appellant had also undertaken services of House....

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.... 50% of the gross value. 4.2 We find that both the lower authorities have mis-directed themselves in the entire case. On a perusal of the records, we find that M/s L&T has issued works order for annual maintenance contract of guest house which included the scope of maintaining the guest house providing the catering as per the terms and conditions. The appellant undisputedly discharged the Service....