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TMI Blog2018 (11) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ement that the respondent had supplied any food/eatables to the premises of M/s. BHEL. By merely supplying the necessary staff for running a canteen, it may not be stated that the respondent had rendered any Outdoor Catering Service - the demand proposed in the SCN under Outdoor Catering Service and Cleaning Services cannot sustain - appeal dismissed - decided against Revenue. - ST/00550/2011 - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) set aside the demand holding that the services rendered by the appellant would not fall under Outdoor Catering Service and Cleaning Services. Aggrieved, the appellant is now before the Tribunal. 2. The learned Authorised Representative Shri S. Govindaraj appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on behalf of the respondent. He submitted that as per the agreement the respondent had to supply only cooking supervisor and other labourers, who are qualified to do Catering Service and preparation of food as well as cleaning activities. The client, M/s. BHEL has to provide the provisions, groceries, vegetable, milk and other items for preparation of good. The respondent did not supply any f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. BHEL. By merely supplying the necessary staff for running a canteen, it may not be stated that the respondent had rendered any Outdoor Catering Service. The decision relied by Authorised Representative is distinguishable on facts since in that case assessee was supplying good and eatables to M/s. BHEL. We, therefore, find that the demand proposed in the show-cause notice under Outdoor Catering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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