2017 (10) TMI 704

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..... ect by amendment to the sections with effect from 10.5.2008 - In the present case, the demand is made for the period from 6.10.2005 onwards where the services came to be taxable. The appellant has already deposited the service tax along with interest as well as 25% of the penalty - the penalty imposed u/s 76 is unwarranted - demand of service tax, interest thereon and the 25% reduced penalty u/s 7 .....

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..... 2. On behalf of appellant, learned consultant Shri R.J. Pillai submitted that the appellant was running canteen for the benefit of the employees in M/s. Needle Industries (India) Pvt. Ltd., Nilgirs. He was not running any catering service and they were under the bonafide belief that the activity could not fall within the definition of outdoor catering service . Learned consultant submitted that .....

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..... ection 76 as well as section 78 cannot be imposed simultaneously and the same was brought into effect by amendment to the sections with effect from 10.5.2008. In the present case, we do take note of the fact that the demand is made for the period from 6.10.2005 onwards where the services came to be taxable. The appellant has already deposited the service tax along with interest as well as 25% of t .....

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