2009 (3) TMI 122

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....ER Rajeev Kumar Gupta for the Appellant. L.B. Yadav for the Respondent. ORDER M. Veeraiyan, Technical Member.- This is an appeal against the order of the Commissioner (Appeals) dated 23-1-2007 by which the order of the original authority demanding Rs. 39,399 as service tax for the period 10-9-2004 to 31-7-2005 and imposing penalties under sections 75, 77 and 78 has been upheld. 2. T....

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.... of advance to the appellant. The Original authority has held that the appellant was providing services as outdoor caterer and confirmed demand of service tax and imposed penalties and the said order has been upheld by the Commissioner (Appeals). 4. Learned DR relies on the decision of the Tribunal in the case of Raj Kumar Jain v. CCE [2009] 19 STT 82 (New Delhi-CESTAT), wherein for the period ....