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TMI Blog2018 (7) TMI 1759X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the respondent as taken on rent from Noida Golf Course. In that circumstances, place where the service has been provided is premises of the respondent. The service of restaurant and outdoor caterer are distinguishable - Admittedly the services provided by the respondent in a restaurant of Noida Golf Course are in the nature of ‘restaurant service’ as respondent is maintaining menu card, prices fixed in every item and there is no personal interaction with the service recipient in the restaurant - the services provided by the respondent do qualify as ‘restaurant service’. Appeal dismissed - decided against Revenue. - ST/55306/2014-CU[DB] - FINAL ORDER NO.71624/2018 - Dated:- 26-7-2018 - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties were imposed. The said order was challenged before the ld.Commissioner(Appeals), who set aside the adjudication order. Against the said order, the Revenue is in appeal before us. 3. The ld.A.R. submits that the activity undertaken by the respondent is outdoor catering service as they are providing food in the premises of Noida Golf Course to their members through Noida Golf Course. Therefore, the correct classification of the service is outdoor catering service and the said activity was not known to the Revenue, therefore, the extended period of limitation is rightly invoked. 4. On the other hand ld.Consultant appearing for the respondent supported the impugned order and submits that the respondent is providing that serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, in this case the place of service had been provided by the respondent as taken on rent from Noida Golf Course. In that circumstances, place where the service has been provided is premises of the respondent. Further, we find that the issue where the service undertaken by the respondent is a restaurant service or the Outdoor Catering Service has been examined by the Hon ble Apex Court in the Tamil Nadu Kalyana Mandapam Assn.‟s case (supra) wherein the Hon ble Apex Court has observed as under:- Similarly the services rendered by out door caterers is clearly distinguishable from the service rendered in a restaurant or hotel inasmuch as, in the case of outdoor catering service the food/eatables/drinks are the choice of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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