9911796707
TMI Blog2010 (9) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... that no amount paid as Service tax - The proprietor of the appellant has also admitted that he was engaged in rendering “outdoor catering service” to the customers - In the face of the above admission, the plea of the assessees that they only supplied food items to their customers’ office premises and that such delivery is not subject to service tax, as per para 11.4 of Ministry of Finance Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, - ST/400/2009 - 954/2010 - Dated:- 13-9-2010 - Ms. Jyoti Balasundaram, JJ REPRESENTED BY : Shri N. Viswanathan, Advocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order] . - Demand of service tax of Rs. 3,53,592/- and education cess of Rs. 7072/- confirmed against the assessees herein on the ground that they had rendered outdoor catering serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were made through cheque; that in the bills raised by the appellant prior to Dec 05, there was no mention of service tax and they have not paid the appellants any amount as service tax. 4. Shri P.K. Narasimhan, Manager (Accounts) of L T Ltd. has stated that the appellants were engaged by them for supply of snacks and others items during evenings for a short period from August 2005 to Novembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10/2004-S.T., dt. 17-9-2004 is not tenable. The claim of the assessees for the benefit of exemption under Notification No. 12/03-S.T., dt. 20-6-03 is also not acceptable in the absence of indication of value of goods and materials sold in the documents issued for providing taxable service. 6. As regards the assessees claim to the benefit of 50% exemption provided in Notification No. 20/2004-S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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