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TMI Blog2016 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... - Decision in the case of in the case of Indian Coffee Workers’ Co-op. Society Ltd. vs. CCE & ST, Allahabad [2014 (4) TMI 407 - ALLAHABAD HIGH COURT]. followed. As regards penalties, learned Advocate submits that there was no malafide on their part in as much as the outdoor caterers services were introduced w.e.f. 01/3/2006 when the earlier exemption notification were withdrawn. The period in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des duly represented by Ms. Surabhi Sinha, learned Advocate for the appellant and Shri Rajeev Gupta, learned DR for the Revenue, we find that the appellant has been given a place by M/s Choithram Hospital for running a restaurant/canteen in their premises, which would serve to the employees, patients and visitors of the restaurant. The dispute relates to the legal issue as to whether providing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and held by the Hon ble High Court, after considering the definitions of caterer and outdoor caterer as appearing in the provisions of Finance Act, 1994, as also by appreciating the assessee s contentions in that case that the place was a hired place and services were also being provided to various independent customers, has held that such type of providing of services at a place acquired by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a legal issue of interpretation of the definition and being the subject matter of the litigation before various courts, there was a bonafide belief on the part of the Assessee, in which case imposition of penalty would not be justifiable. We agree with the said plea of the Assessee. Admittedly the demand is within the normal period of limitation and the service tax being a nascent law, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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