2008 (1) TMI 335

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....nt. Smt. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Service Tax of Rs. 21,26,424/-and various penalties imposed in the impugned orders. The appellants were covered under the category of "Outdoor Caterer" in terms of Section 65(76) of the Finance Act. They were eligible for the benefit of abatement as per Notifi....

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....issioner has noted that they did not produce the documentary evidence. The learned Counsel refers to the invoices, which show the amount of VAT paid by them in each invoice. He submits that this question (sic) Further, the finding that they are not eligible for the benefit of Notification 12/2003 is not correct in view of large number of judgments and the Board's Circular. He produced a copy of th....