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TMI Blog2015 (9) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... erer" and hence their activity of preparing and supplying meals for mid day scheme would not be covered by the definition of taxable service under Section 65(106(zzt). As regards the mandap keeper service alleged to have been provided by them during the period of dispute, we find that during each financial year during the period of dispute its turnover is well within the threshold limit of Notification No. 6/2005-ST and therefore they will be exempted from service tax. - Decided in favour of assessee. - Service Tax Stay Application Nos. 51876 & 51923 of 2014 with Service Tax Appeal Nos. 51574 & 51635 of 2014 - Final Order Nos. ST/A/51955-51956/2015-CU(DB) - Dated:- 15-6-2015 - G Raghuram, President And Rakesh Kumar, Member (T),JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- for the period from October 2006 to March 2007 alongwith interest on it under Section 75 and for imposition of penalty on the appellant under Section 76, 77 and 78 ibid and another show cause notice dated 17.04.2013 were issued to the appellant for demand of service tax amounting ₹ 12,57,899/- for the period from 2011-12 alongwith interest under Section 75 ibid and also for imposition of penalty on them under Section 76, 77 and 78 of the Act. 1.2. The above show cause notices were adjudicated by the Commissioner by a common order-in-original dated 06.12.2013 by which while in respect of show cause notice dated 12.03.2012 service tax demand of ₹ 37,38,222/- was confirmed after adjusting the cenvat credit of ₹ 19,55.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(76a) outdoor caterer means any person engaged in providing services 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, that under Section 65(24), a 'caterer' means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; that what is taxable is the service provided by an outdoor caterer and for this purpose the outdoor caterer must provide the service at a place other than his own; that since the appellant was neither preparing the meals at the schools nor are supplying an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined in Section 65(76a) means a caterer engaged in providing services 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. Since the appellant are preparing mid day meals in their Institute and not in the schools where the meals are served are not involved in serving of the meals in any manner, in our view they are not covered by the definition of outdoor caterer and hence their activity of preparing and supplying meals for mid day scheme would not be covered by the definition of taxable service under Section 65(106(zzt). Accordingly the duty demand on this count would not be sustainable. 7. As regards the mandap keeper servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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