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2022 (9) TMI 562
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.... for the Appellant Shri J A Patel, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant entered into a contract with M/s. Ahura Restaurants Pvt Ltd since 2003 and with M/s. Bhagwati Banquets & Hotels Ltd since 13.02.2007 to run the canteens inside the club premises on contract basis. As per these contracts, for running the business of canteen, th....
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....beverage bill of M/s. Bhagwati banquets & Hotels Ltd towards the use of premises, electricity, water and maintenance. 1.1 The case of the department is that the club provided infrastructural support services to the said two caterers for running their catering business inside the club premises, accordingly they are liable to service tax on the income earned from services provided to these catere....
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....law and facts. He further submits that while passing the adjudication order, the judgment of Hon'ble Supreme Court was not available therefore, he seeks the remand of the matter to re-consider in the light of the Hon'ble Supreme Court judgment. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the issue related to taxability of Club Me....