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TMI Blog2015 (7) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... re liable to pay Service Tax under the category of Outdoor Catering service on the activity undertaken by them. We further find that as the appellant immediately paid Service Tax when investigation started against them. We are also convinced by the argument that they were under the bona fide belief that they are not liable to pay Service Tax. In these circumstances, the penalty under Section 78 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o April 2006. As per the contract entered between the parties, the appellants were required to provide food or snacks to their employees from time to time and was required to maintain certain standards of cleanliness etc. for that purpose. An investigation was conducted at the premises of M/s. Lafarge India Pvt. Ltd. and it was found that the appellant is providing outdoor catering service. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were initiated against them, they paid the entire amount of Service Tax which proves that the appellants were under bona fide belief that they are not liable to pay Service Tax. Therefore, he prayed that impugned order is to be set aside. 4. On the other hand, Shri ld. AR submits that the activity undertaken by the appellant is clearly covered under the outdoor catering services and both the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... catering facility should be availed for any purpose which should be linked with occasion, so he means to say that there should be a special purpose for availing catering service. We do not agree with this proposition made by the ld. Counsel of the appellant. As the purpose of providing snacks and foods has clearly mentioned in the agreement entered into between the appellant and M/s. Lafarge India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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