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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 ..... They are a part of the Ministry of Tourism and are managed by the Board of Governors consisting of representatives from Central Government and Union Territory Administration, Chandigarh. The appellant Institute, in terms of its memorandum of Association and as per the objectives listed therein, is associated, among other things, with the nutritional extension and developmental work and provides mid day meal to the schools of Chandigarh Administration under the Government scheme. The appellant Institute prepares cooked food as per the fixed menu and supplies the same to various schools for which they received payment at certain rates. The Department was of the view that this activity of the appellant is outdoor catering service taxable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 45,21,353/- on the appellant under Section 78 besides imposition of penalty of Rs. 10,000/- under Section 77 of the Act. Against this order of the Commissioner these appeals alongwith stay applications are preferred. 2. Heard both the sides. 3. Though, the appeals are listed for hearing of the stay applications only, after hearing the matter for some time, the Bench was of the view that the matter can be heard for final disposal. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides, the matters are heard for final disposal. 4. Shri Rakesh Khanna, Chartered Accountant, ld. Counsel for the appellant, pleaded that the appellant Institute only prepares the cooked meal as per the fixed menu t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption limit of Notification No. 6/2005-ST and that in view of this the demand on account of this service is also not sustainable. It was, therefore, pleaded that the impugned order is not sustainable. 5. Shri B. B. Sharma, ld. DR defended the impugned order by reiterating the findings of the Commissioner. 6. We have considered the submissions of both the sides and perused the record. From the facts stated in the show cause notice as well as in the order-in-original, it is seen that the appellant are preparing the meals as per the fixed menu which are to be served in various schools of Chandigarh Administration under the mid day Meal Scheme of the Government. Neither there is any allegation nor there is any evidence to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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