2015 (3) TMI 135

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..... general public, but does not including a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation and as per the provisions of Section 65 (76a) of the Finance Act, 1994, "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own. In the present case, there is evidence on recor .....

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..... For the Respondent : Mr RakeshGoyal, Additional Commissioner (AR) JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). 3. A demand of ₹ 1,19,915/- is confirmed in respect of Convention Services and a demand of ₹ 5,70,760/- in respect of Outdoor Catering Service with interest i .....

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..... ers. There is no separate charge or use of Banquet Halls. The total consideration charged from the customers is attributed to be sale of food at the premises of the appellant. Similarly the appellants were not supplying food at the premises of the customers and the delivery of the good was given at the appellant's place. In these circumstances it cannot be said that the appellants are engaged .....

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..... hat the appellants had been providing their premises for wedding reception, conferences, get together, birthday parties etc and also providing amenities like white board, cordless mike, caller mike, music system, TV, VCD, overhead projector, screen, LDC/slide projector etc. Appellants are also providing foods to call centers. In view of the above, the demands are rightly made. 8. The demand is .....

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..... ng in view, we find that there is no infirmity whereby the demand is confirmed in this regard. 9. In respect of penalty imposed under Section 78 of the Finance Act, 1994 we find that the lower authority has imposed a penalty equivalent to twice amount of service tax which is in the given circumstances is harsh. Therefore, the penalty under Section 78 is reduced to equal amount of service tax co .....

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