Change of cause title granted from Commissioner of Central Excise to Commissioner of Service Tax. Abatement allowed under relevant notification.

The Tribunal allowed the change of cause title from Commissioner of Central Excise to Commissioner of Service Tax. The applicant providing Outdoor Catering Service was denied the benefit under Notification No.12/2005-ST but allowed abatement under Notification No.1/2006-ST. The denial of benefits under Notification No.12/2003-ST was contested, arguing the supply of food should be considered a sale of goods. The Tribunal determined that the agreement indicated a service of supplying food, directing the applicant to deposit a specified sum within a set period.

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Issues:
1. Change of cause title from Commissioner of Central Excise to Commissioner of Service Tax.
2. Applicability of Notification No.12/2005-ST for Outdoor Catering Service.
3. Denial of benefit under Notification No.12/2003-ST for service tax on material charges.
4. Interpretation of agreement for Outdoor Catering Service as service or sale of material and service.

Issue 1: Change of Cause Title
The Revenue filed a miscellaneous application seeking a change in the cause title from Commissioner of Central Excise to Commissioner of Service Tax, Chennai. After hearing both sides, the Tribunal directed the Registry to make the necessary change.

Issue 2: Applicability of Notification No.12/2005-ST
The applicant, engaged in providing Outdoor Catering Service, entered into agreements with multi-national companies. The applicant raised bills with material and service charges separately, paying service tax on the service charges. The benefit of Notification No.12/2005-ST was denied, leading to a demand for tax, interest, and penalty for a specific period. The adjudicating authority allowed the benefit of abatement of 50% under Notification No.1/2006-ST. The applicant contended that the denial of the Notification No.12/2005-ST benefit was erroneous, arguing that it should apply to Outdoor Catering Service involving the sale of goods where VAT had been paid on the material.

Issue 3: Denial of Benefit under Notification No.12/2003-ST
The applicant claimed that the adjudicating authority wrongly denied the benefit of Notification No.12/2003-ST, asserting that supply of food by an outdoor caterer should be considered a sale of goods. The applicant cited relevant case law to support their position, including decisions from the Tribunal and the Delhi High Court.

Issue 4: Interpretation of Agreement for Outdoor Catering Service
Both sides presented arguments regarding whether the activity of supplying food by an outdoor caterer constituted a service or a sale of material and service. The Revenue contended that it was a composite activity with no sale of material based on the agreement's clauses. The Tribunal observed that the agreement indicated a service of supplying food under Outdoor Catering Service. Consequently, the applicant was directed to deposit a specified sum within a set period, with recovery of the balance dues stayed pending compliance.

This judgment addresses the issues of cause title change, the application of specific notifications for Outdoor Catering Service, the denial of benefits under relevant notifications, and the interpretation of agreements in determining the nature of services provided. The decision emphasizes the importance of analyzing agreements and supporting documentation to ascertain the nature of services for tax purposes.

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