Custom, Excise & Service Tax Tribunal
M/S Indian Coffee Workers Co-Oprative ... vs Commissioner Of Central Excise, ... on 18 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No.ST/54/2012-CU[DB] (Arising out of Order-in-Appeal No. 107-ST/ALLD/2011 dated 07/09/2011 passed by Commissioner of Central Excise (Appeals), Allahabad) M/s Indian Coffee Workers Co-oprative Society Ltd. Appellant Vs. Commissioner of Central Excise, Allahabad Respondent
Appearance:
Absent on call, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 18/01/2018 Date of Decision : 18/01/2018 FINAL ORDER NO-70248/2018 Per: Ashok Jindal
The short issue involved in the matter is that whether the appellants are provided Out Door Catering Service or not.
2. None appeared on behalf of the appellant nor there is any request for adjournment received by this Tribunal. On perusal of the records, we find that appeal can be disposed of on its merit, therefore, we are taken up the appeal for final disposal.
3. The brief facts of the case are that as per the agreement between the appellant and M/s NTPC, the appellant has provided food items and snacks to the staff of M/s NTPC in their canteen and fix charges for each employees has been paid by M/s NTPC and canteen is also maintained by M/s NTPC and various catering to be used for providing the service has also been provided by NTPC. Revenue is of the view that the appellants were provided canteen services to M/s NTPC, therefore, they are liable to pay service tax under the category of Out Door Catering Services. Accordingly, the impugned order was passed and demands were confirmed along with interest and penalties under the Finance Act, 1994. Aggrieved by the said order, appellant is before us.
4. Heard the learned A.R. for Revenue.
5. We find that an identical issue came up before this Tribunal in the case of Rajeev Kumar Gupta Vs CCE, Raipur reported in 2009 (16) STR 26 (Tribunal-Delhi) wherein the assessee was having the contract with Eicher Tractors and was engaged in the contract of serving food items in the canteen of Eicher Tractors and also the appellants have all the facilities within the canteen of Eicher Tractor including space for the canteen, Kitchen stores, Sleeping room, Lunch Room, Table, Stools and other fixtures and also electricity, gas were also provided by M/s Eicher Tractors. The assessee provided food items to the staff of Eicher Tractors. In said set of facts this Tribunal hold that the said activity does not qualify as Out Door Catering Service and therefore, set aside the demands.
6. As the facts of this case are identical to the case of Rajeev Kumar Gupta (supra). Therefore, we hold that the services provided by appellant do not fall under the category of Out Door Catering Service. Accordingly, the demands are not sustainable.
7. It these terms, we set aside the impugned order and allow the appeal with consequential relief, if any.
(Dictated in Court) (Anil G. Shakkarwar) Member (Technical) (Ashok Jindal) Member (Judicial) akp 1 3 APPEAL No.ST/54/2012-CU[DB]