2016 (8) TMI 44

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....abhi Sinha, Advocate - for the appellants. Shri Rajeev Gupta and Sanjay Jain, Authorized Representative (DRs) - for the Respondent. ORDER After hearing both the sides duly represented by Ms. Surabhi Sinha, learned Advocate for the appellant and Shri Rajeev Gupta, learned DR for the Revenue, we find that the appellant has been given a place by M/s Choithram Hospital for running a restauran....

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....vs. CCE & ST, Allahabad reported in 2014 (34) S.T.R 546 (All.). The said decision deals with all the legal issues now being raised before us by the learned Advocate. It is stand held by the Hon'ble High Court, after considering the definitions of caterer and outdoor caterer as appearing in the provisions of Finance Act, 1994, as also by appreciating the assessee's contentions in that case that the....

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....rers services were introduced w.e.f. 01/3/2006 when the earlier exemption notification were withdrawn. The period involved in the present appeals start from 01/4/2006 and the issue being a legal issue of interpretation of the definition and being the subject matter of the litigation before various courts, there was a bonafide belief on the part of the Assessee, in which case imposition of penalty ....