2018 (3) TMI 1489

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....dhva (Advocate), Shri Devang Bhasin (Advocate) - for Appellant Shri Gyanendra Kumar Tripahti (AC) AR - for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Appeal No.07-ST/LKO/2013 dated 11.09.2013 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the appellants were providing food ....

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....tice was adjudicated through Order-in-Original dated 02.09.2011 wherein the learned Original Authority has held as follows:- "From the above agreement, it is evident that the party has provided Tiffin service, i.e., packed food to the students of the institute, this food was not made in the mess/canteen or any space provided by the institute. Although, as per agreement, the food was prepared at....

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....pply of food in Tiffin by the party to the institute may be termed as sale of food across the counter or mere free delivery. The allegation in the Show Cause Notice that preparation of food within the premises of the party and supply of the Tiffin packed food was not possible for a family to provide Tiffin Service in Tiffin Carriers for large number of persons at a time prescribed by the Institute....

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....e, and therefore, the question of recovery of interest under Section 75, penalty under Section 76 and 78 Finance Act, 1 994, does not arise. As regard penalty/late fee for non submission of ST-3 returns I find that when the service provided by the party does not fall in the ambit of service tax no penalty is imposable under Section 70 of the Act ibid read with Rule 7C of the rule." 3. In vie....