TaxTMI 
TaxTMI 
2009 (1) TMI 119
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....the activity of providing in-flight catering services falling under the category of 'Outdoor Caterer Services', which is taxable, investigations were conducted and it was revealed that the appellant did not make payment of Service Tax on the gross amount collected from their clients towards the aforesaid services. It was seen that Service Tax was discharged on the amount collected towards handling and transportation charges. Therefore, action was initiated against the appellants, which culminated in the impugned order. In the impugned order, an amount of Rs. 52,90,482 for the period from 10-9-2004 to 31-3-2006 was confirmed under proviso to section 73(1) of the Act. Interest under section 75 was demanded. Penalties under sections 76, 77 and....
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....cation Ltd. v. CCE [2006] 5 STT 352 (Bang.-CESTAT). 4.1 The Commissioner in his findings has stated that the appellants do indeed come under the category of 'Outdoor Caterer Service', which is taxable. According to him, in terms of the law, the appellants are liable to discharge Service Tax liability. However, before the Tribunal the appellants argued that they would not be liable to pay Service Tax on the value of the food/beverages supplied. The learned Adjudicating Authority relying on the various decisions of the Hon'ble Apex Court and Madras High Court has given a finding that the appellant is liable to pay Service Tax under the category of 'Outdoor Caterer Services'. However, he has not at all accepted the point urged by the appell....
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....he issue, we find that the appellants have entered into contract with their customers for supply of food/beverages to the airlines. The following activities are undertaken by the appellant: (i) The food cooked at the appellant's premises is packed in the trays in presence of the airline's representative; (ii) The trays containing food are placed in the trolleys; (iii) The trolleys are sealed by the airline security personnel at the premises of the appellant; (iv) The trolleys are loaded in the specially made high lift truck for onward transportation to the airport; (v) The security staff deployed by the airlines escorts the high lift truck to the airport; (vi The appellant's staff deployed at the airport loads and stacks t....
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....e charges were collected towards the services for evolution of prototype conceptual design i.e., creation of concepts. This activity was done by an advertisement agency. It provided for advertising services. It created original concept and design advertising material for their clients and design brochures and annual reports. The assessment was done. While doing the assessment the value of the amount on which Service Tax has been paid was excluded for payment of the value added tax or sales tax by the Assessing Officer. This was not agreed to by the department and another order was passed charging sales tax on the entire amount received by the assessee. The assessee approached the High Court and High Court rejected his prayer and then, asses....