2017 (9) TMI 552

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....ana, DR for the Respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 21.10.2013 passed by the Commissioner of Central Excise and Service Tax, Jaipur, wherein service tax demand of Rs. 1,04,82,263/- was confirmed along with interest against the appellant. Besides penalties were also imposed under Section 77and 78 of the Finance Act, 1994. The said demands w....

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....dvocate relied on the judgment of Hon'ble Supreme Court in the case of Chanderpur Magnet Wires Pvt. Ltd. V. Commissioner of Central Excise, Nagpur 1996(81) E.L.T 3(SC). With regard to the issue of liability of service tax on open air restaurant, the ld. Advocate submitted that no service tax can be levied on such restaurants, since the requirement of Section 65(105) (zzzv) of the Finance Act, 1994....

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....ce, it has to be construed that no credit has at all been taken by the appellant. On a similar case, the Hon'ble Supreme Court in the case of Chanderpur Magnet Wires Pvt. Ltd. (supra) have held that on reversal of modvat credit, the appellant is entitled to avail exemption. In this case, since the credit was reversed the benefit of Notification No.1/2006ST should be available to the appellant for ....

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....rve liquor, will the other restaurant(s) be also liable to pay Service Tax? Service tax is leviable on the service provided by a restaurant which satisfies two conditions (i) it should have the facility of air condition in any part of the establishment and (ii) it should have license to serve alcoholic beverages. Within the same clearly demarcated and separately named, the ones which satisfy both....