2026 (3) TMI 745

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....s) has confirmed the demand of service tax of Rs. 66,24,616/- along with interest under Section 75 and also imposed equal penalty under Section 78 and penalty of Rs. 10,000 under Section 77 of the Finance Act. 2. Briefly the facts of the present case are that the appellant is duly registered with the Service Tax Department for providing 'Mandap Keepers, 'Dry Cleaning' and 'Restaurant and Hotel Accommodation services and also engaged in supplying Mid Day Meals to the Education Department, Chandigarh Administration. The Department entertained the view that the supply of cooked food in Mid Day Meals amounts to rendering 'Outdoor Catering Services' and accordingly, a show cause notice dated 04.10.2012 proposing demand of service tax ....

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....d to the Education Department and for that the appellant is registered with the Sales Tax Department of Chandigarh, under Rule 5 of Punjab Central Sales Tax Rules, 1948 as in force in U.T., Chandigarh and has been regularly discharging its obligations by paying service tax under the said Act. He further submits that the appellant was established by the Central Government, and Chandigarh Administration, is managed by Board of Governors with Secretary Tourism, U.T. Administration Chandigarh as its Chairman and other representatives from Central Government. U.T. Administration, Chandigarh and the activities performed by the appellant are more in the nature of a social work rather than a commercial trading/activity and the objective of the appe....

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....itute. The cooked meals are picked up by the Education Department through its contracted transported agencies and transported from appellant's premises. 7. Further, we find that the appellant is duly registered under the Sales Tax Department of Chandigarh and is paying sales tax on the sale of cooked food for Mid-Day Meals. We also find that identical case was considered by the Tribunal, Delhi in the case of M/s Ambedkar Institute of Hotel Management (cited supra), wherein, after examining of the plea, the Tribunal has held in para 6 as under: "6. We have considered the submissions of both the sides and perused the record. From the facts stated in the show-cause notice as well as in the order-in-original, it is seen that the app....