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TMI Blog2014 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants is that the food is not being served by them rather the same has been served by KHPL. The plea of the appellants that the food is not served by them is not taken into consideration by the adjudicating authority. The contention of the appellants that the food is not served by them requires verification. - matter remitted back for verification of facts and decision afresh. - Decided in favor of assessee. - Appeal No.ST/672/12-Mum - - - Dated:- 23-7-2014 - S S Kang and P S Pruthi, JJ. For the Appellant : Shri V M Charda, Adv. Shri Saurabh Doshi, CA For the Respondent : Shri Rakesh Goyal, Additional Commissioner (AR) Per: S S Kang: Heard both sides. 2. The appellant filed this appeal against the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention is that the appellants are not providing any catering to the customers of KHPL. The appellants are preparing food from its own material at the place given by KHPL. KHPL is providing service which is covered under 'restaurant service' and is paying appropriate service tax on introduction of service tax on restaurant service with effect from 1.5.2011. The appellants also relied upon the Board Circular DOF NO. 334/3/2011-TRU dated 28.2.2011 to submit that the Board has recognized the arrangement in certain restaurants entered into with other person who takes responsibility of preparation of food, with his own material and ingredients, and the total bill, which is composite, is shared between the two parties in terms of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des outdoor caterer as a caterer engaged in providing service in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services iii) Section 65(24) of the Finance Act prescribes that caterer means any person who supplied either directly or indirectly any food, edible preparations, alcoholic or non-alcoholic beverages or any crockery and similar articles or accoutrements for any purpose or occasion. 7. The main contention of the appellants is that the appellants are not serving food at the place of KHPL. The appellants are only preparing food from their own ingredients at the place provided by KHPL and as per the agreement, the food so p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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