2017 (9) TMI 230

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....al) Rep. by Shri Sanjay Jain, DR for the appellant. Rep. by none for the respondent. ORDER Per: B. Ravichandran These two appeals by Revenue are against orders of the Commissioner (Appeals-II), Raipur. The Respondent are engaged, in terms of agreement with NMDC, to provide food and other items to the employees in the premises provided by the clients. The Revenue entertained a view t....

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....de the impugned order. The Revenue preferred present appeals against the said orders. 2. Ld. AR elaborating the grounds of appeal submitted that the respondent is engaged in providing catering services in the canteen set-up in the premises of NMDC in terms of the agreement with the clients. The activities undertaken by the respondent squarely falls under the taxable category. The findings of th....

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....espondent, in spite of notice. 4. We note that the case was listed on many occasions and on most of the time, none appeared for the respondent in spite of notice. As per records, the case was listed on 27.10.2016, 23.11.2016, 12.01.2017, 03.03.2017 and 25.04.2017 and finally on 9.6.2017. On 9.6.2017, the Bench observed that the case was being adjourned, as a last chance, to 2.8.2017. Notice was....

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....ce Act, 1994. We also note that in respect of the respondent themselves, the matter was earlier decided in similar set of facts. The Hon'ble Allahabad High Court in case of Indian Coffee Workers' Co-op. Society Ltd. - 2014 (34) STR 546 (Allahabad), examining the appeal filed by the respondent against confirmation of service tax demand held that the respondent are liable to pay service tax as an ou....