Outdoor catering classification dispute: prima facie similarity to earlier canteen ruling led to waiver of pre-deposit.

Classification of canteen-related activity, not correspondence about service tax reimbursement, was treated as the issue in determining whether the service amounted to outdoor catering service. The Tribunal found the agreement and surrounding terms materially similar to an earlier decision where comparable activity was held not to be outdoor catering service, and on that basis formed a prima facie view in the appellant's favour. Pre-deposit was dispensed with and the stay petition was allowed.

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Issues: Whether the appellant was required to make pre-deposit of duty in a dispute concerning classification of the activity as outdoor catering service.

Analysis: The Tribunal held that correspondence between the appellant and the banks, including requests for reimbursement of service tax, was not decisive on the legal question of classification. It found that the agreement and surrounding terms were materially similar to an earlier decision where comparable canteen-related activity was held not to constitute outdoor catering service. On that basis, the Tribunal formed a prima facie view that the earlier decision covered the dispute in favour of the appellant.

Conclusion: Pre-deposit was dispensed with and the stay petition was allowed in favour of the appellant.

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