2017 (9) TMI 552

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....or the Appellant Mr. Ranjan Khana, 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 th....

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....the appellant. In this context, the ld. Advocate 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 Sectio....

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....on reversal of cenvat credit on the input service, 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.1/2....

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....eria relating to air-conditioning and license to serve 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 demarca....