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1 - 10 of 11 (0.37 seconds)Section 65 in The Finance Act, 2018 [Entire Act]
Section 65 in The Factories Act, 1948 [Entire Act]
Section 65 in Finance Act, 1999 [Entire Act]
Aet Laboratories Pvt Ltd vs Commissioner Of Central Excise, ... on 27 October, 2015
5.3 The Single Member Bench of the Tribunal later in M/s. AET
Laboratories Pvt. Ltd. Vs. C.C.E., Cus. & S.T., Hyderabad-I
reported in 2016 (42) S.T.R. 720 (Tri. - Bang.) had taken the
view that Sub-Clause (C) of the definition of 'input service' excludes
Outdoor Catering Services from its ambit.
The Indian Penal Code, 1860
M/S. Wipro Enterprises Limited vs Commissioner Of Central Excise, ... on 16 December, 2016
7.1 Though I am persuaded by the arguments that food supply
services to a factory under the Factories Act cannot be considered as
services for personal consumption of employees, I am bound by the
decision of the Larger Bench of the Tribunal in the case of M/s. Wipro
Ltd. (supra).
The Finance Act, 2018
Union Of India vs Hansoli Devi & Ors on 12 September, 2002
In this connection,
reliance is placed on the decision of the Hon'ble Supreme Court in
Union of India Vs. Hansoli Devi & Ors. in Civil Appeal No. 9477
of 1994 dated 12.09.2002 wherein it has been observed,
"In Quebec Railway, Light Heat and Power Co. v. Vandray, AIR (1920)
PC 181, it had been observed that the Legislature is deemed not to
waste its words or to say anything in vain and a construction which
attributes redundancy to the legislature will not be accepted except for
compelling reasons."
Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors on 15 April, 2004
"Outdoor catering" is normally understood with reference to temporary
supply of food, at customers location, for an event or occasion, like
meeting, wedding, etc.
2.4.3 Most of the food items are prepared in the central kitchen of the
outdoor caterer and transported to the place where the food has to be
served. Over a period more sophistication in the form of on the spot
preparation of certain items, heating of food before serving have
become certain features of outdoor catering. While upholding the levy
of service tax on outdoor caterer, the Hon'ble Supreme Court in Tamil
Nadu Kalyana Mandapam Assn. Vs. Union of India reported in
2006 (3) S.T.R. 260 (S.C.) held as under :