2025 (5) TMI 1023

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9 was issued proposing to demand service tax on the gross receipts reflecting in Form-26AS of the Appellant for the Financial Year, 2014-15, 2015-16 & 2016-17. The Appellant is engaged in providing Catering Services to various hospitals such as SGPGIMS, Lucknow and KGMU, Lucknow and other institutions/establishments. The SCN culminated into Order-in-Original dated 16.09.2021 and the learned Adjudicating Authority confirmed the demand as proposed in the SCN and also imposed penalty of equal amount under Section 78 and penalty of Rs.10,000/- each under Section 77(1)(c), 77(1)(d) and 77(2) of the Finance Act, 1994 and late fee of Rs.80,000/- under Rule 7C of Service Tax Rules, 1994 read with Section 70 of the Finance Act, 1994. On appeal, lear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering. - Subject to the provisions of section 67, the value of service portion, in an activity wherein goods being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity at a restaurant or as outdoor catering, shall be the specified percentage of the total amount charged for such supply, in terms of the following Table, namely : - TABLE Sl. No. Description Percentage of the total amount (1) (2) (3) 1. Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax liability would be Rs.6,44,227/- against which an amount of Rs.6,06,214/- has already been paid and directed to be appropriated in the impugned Order-in-Appeal. Further, it has been consistently held by the Tribunal that calculation of demand on the gross value reflecting in Form-26AS is not the correct method of arriving at the taxable value. 6. I do not find any ingredient of misstatement, suppression of facts etc. since catering services provided by the Appellant to the premier medical institutions is exempt from service tax vide Entry No.09(a) of the Mega exemption Notification No.25/2012-ST dated 20.06.2012 as amended by Notification No.06/2014-ST dated 11.07.2014 [Entry No.09(b)]. This is a fact on record that though the Appel....