2026 (4) TMI 947

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....x department under the category of outdoor catering service, Restaurant service, legal consultancy service and various other taxable services. The department got an intelligence that the appellant was not discharging the tax liability properly. Thus, an inquiry was initiated and it was observed that the appellant had not paid service tax under reverse charge mechanism on the amount of licence fee paid by them to the Indian Railways for providing onboard mobile catering services in trains. The said activity is 'Service' defined under section 65 (B)(44) Finance Act 1994. In light of the said observations and the various statements recorded during investigation, the appellant was served with a Show Cause Notice no. 92/2018 dated 25.04.....

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....TAT, Delhi. 3.1 It is also submitted that the demand is partly time barred. With these submissions, the order under challenged is prayed to be set aside and the appeal is prayed to be allowed. 4. Learned Departmental Representative has reiterated the findings arrived at by the Original adjudicating authority. However, the Departmental Representative has acknowledged the decision in M/s. Express Food Services (supra) 5. Having heard both the parties and perusing the entire record and the decision referred by the appellant, it is observed that the issue involved in the present appeal is: whether appellant is liable to pay service tax under reverse charge mechanism on the amount of license fee paid to Indian Railways, in lieu of th....

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....board catering services on 10 days basis and the 90% of the payment will be settled based on the provisional bills while the final bills along with train occupancy certificate issued for each trip by the Train Superintendent will be settled on monthly basis. Railway will make payment of such amounts after due verification. In addition, Railway will make mandatory deductions for tax at source or any other deductions in respect of catering services. 1.3.13 In consideration of the award of the License to the Licensee, the Licensee shall be liable to pay License Fee to Railway which shall be more than minimum license fee determined by Railway. The entire License Fee shall be payable in advance 2+2+1yearly basis. The License Fee for the....