2016 (5) TMI 1079

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....artmental audit of M/s. Larsen & Toubro Ltd (Timber Shop Unit) it was observed that the appellant had rendered out-door catering services and had not been discharging the statutory liability of service tax. Show cause notice dated 18.10.2012 was received by the appellant after a lapse of one year i.e. on 21.10.2013 asking her to appear for personal hearing on 22.10.2013. The adjudicating authority passed the Order-In-Original No.17/2013  ST on 23.10.2013 confirming the demand of Rs. 6,42,791/- alongwith interest and penalty of Rs. 5,000/- u/s.77 and equal penalty u/s.78. The appellant being aggrieved by the Order-In-Original preferred an appeal before the Commissioner (Appeals). Subsequently, the appellant has paid the entire demand of....

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....handayuthapani Canteen Vs. CESTAT, Chennai -2015 (39) STR 386 (Mad) 6. Heard both sides in the matter. The appellant, as seen from the Appeal Memorandum and the submissions of the Learned Consultant, is a widow having nobody else to support her, was running the appellant Firm just to eke out her livelihood. It was informed that the widow had been abruptly orphaned by the simultaneous death of both her husband and her Son, who were swept away by the tides of Tsunami; that in fact she was given the outdoor catering service contract by M/s. L&T Limited only on compassionate grounds which she was carrying on until 2010, as she had to resign herself from the business on account of failing health. The period of dispute is July 2007 to July 201....