2024 (3) TMI 921

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....ECHNICAL ) Shri S. P. Siddhanta , Consultant for the Appellant Shri S. Mukhopadhyay , Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order wherein the demand of Service Tax under the category of "outdoor catering service" has been confirmed, of Rs.76,35,499/- along with interest and equivalent amou....

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....lant took the matter with M/s. Tata Motors Ltd, who was ready to pay Service Tax on the activity of outdoor catering service provided by the appellant. Thus, the appellant paid the entire amount of Service Tax on 11.08.2008. 4. Thereafter, a Show Cause Notice came to be issued on 16.10.2009 to demand Service Tax along with interest and to impose penalty under various heads under the Finance Act....

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....now that they were required to discharge Service Tax, they themselves took Service Tax registration and started paying Service Tax, penalty is not imposable on the appellant in the absence of mens rea. 6. Heard the Ld. Consultant for the appellant and perused the record. 7. We find that it is not disputed by the Revenue that in 2006, the appellant took registration themselves and started pay....