2016 (4) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent : Shri R K Das, Dy Commr (AR) ORDER Per M V Ravindran This appeal is directed against the Order-in-Appeal No. P-III/VM/105/2010 dated 20.05.2010 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. None appears on behalf of the appellant. On perusal of records, we find that the issue is squarely covered by the decision of this Tribunal and Hon'ble High Cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant is liable to pay Service Tax on the outdoor catering services rendered by him. We find from the records that the Service Tax liability has been worked out by the Department considering the entire amount received by the appellant as gross value of service rendered without giving them benefit of cum-tax. The Service Tax liability, if not charged on the bill, the amount received by the appella....