COMMISSIONER OF CENTRAL EXCISE Vs. JAS ENTERPRISES

JUDGEMENT

(1.) BEING aggrieved by the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri R.K. Gupta, ld. DR appearing for the appellant and Shri Udit Jain, Proxy Counsel appearing for the respondents. As per facts on record, M/s. Jas Enterprises was engaged in providing catering services to various customers. The said respondents was located at BH -139, Deendayal Nagar, Gwalior, M.P. On investigation conducted by the Revenue, it came to light that they provided outdoor catering services to Madhav Institute of Technology & Science, Gwalior and a total payment of Rs. 7,75,540/ - was received by the respondents during the period September, 2005 to October, 2006 on account of catering services.

(2.) PROCEEDINGS were initiated against the respondents for confirmation of service tax on the said services so provided by them during the period June, 2005 to October, 2006 by way of issuance of show cause notice (SCN) on 19 -6 -2007. The respondents contested the notice on merits as also on limitation. However, the original adjudicating authority held against the respondents and con -armed the demand of service tax of Rs. 86,198/ - by invoking the extended period of limitation and also imposed penalty of identical amount in terms of Section 78 of the Finance Act. In addition penalty of Rs. 2,000/ - was imposed u/s. 77 of the Act. On an appeal against the above order, Commissioner (Appeals) held in favour of the respondents on the ground that for the period June, 2005 to March, 2006, benefit of Notification No. , dated 10 -9 -2004 is available to the respondents. As regards the subsequent period from April, 2006 to October, 2006, he extended the benefit of SSI Notification No. 6/2005. For better appreciation, relevant paragraphs of Commissioner (Appeal's order are reproduced below: - -

(3.) LD . Advocate appearing for the respondents fairly agrees that the respondents are located outside the premises of the said academic institution. For better appreciation, we reproduce the Notification No.