2014 (12) TMI 1038

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..... 93(2) of the Act granted exemption from the liability to tax in respect of outdoor catering service provided by a NGO registered under any Central Govt. Act or State Act, or centrally assisted Mid-day Meal Scheme, during the period 10-9-2004 to 2-10-2010. That the assessee fulfils the requirements for entitlement to the exemption under the Notification dated 8-8-2011, is not contested by Revenue. .....

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..... e orders. Proceedings were initiated against the assessee (who is same in all the three appeals) for having provided catering service defined in Section 65(76A) read with 65(105)(zzt) of the Finance Act, 1994, for having provided from a centralised kitchen in village Pharasia, Ajmer district, by way of outdoor catering services to several schools; having received consideration therefor and failing .....

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