2018 (9) TMI 1498

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....r Yadav (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa In this case, the Additional Commissioner, Central Excise, Noida vide Order-in-Original No.76/2009-2010 dated 22/02/2010 confirmed service tax demand of Rs. 16,85,390/- against the appellant alongwith interest and beside this, imposed penalties on them under Section 76 and 78 i....

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....tent, decoration and cooking; that none of these activities are covered by the definition of outdoor catering as given in Section 65 (105) (ZZt) readwith Section 65 (76a) of the Finance Act, 1994, that they are engaged either in sale of food or in cooking, none of which is covered by the definition of outdoor catering service, that they are not involved or engaged in serving of the food which i....

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..... We have carefully considered the submissions from both the sides and perused the records. 4. Service tax has been charged on the entire amount received by the appellant from their customers including the amount for supply of tiffin boxes or supply of food from base kitchen which would not be covered by the definition of catering service. However, the appellant are also engaged in cooking the ....