https://www.taxtmi.com/caselaws?id=242338 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay excise duty on items served in trays with their label during flight catering activities. The Tribunal found that the act of combining food items in trays did not amount to manufacturing, and the presence of the appellants' brand name did not change this assessment. Citing a precedent where a stay was granted on duty payment, the Tribunal waived the duty and ordered a stay on collection during the appeal process, emphasizing the difference between catering and manufacturing activities. en-us Mon, 28 Nov 2011 00:00:00 +0530 Mon, 13 Jan 2014 09:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242338 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay excise duty on items served in trays with their label during flight catering activities. The Tribunal found that the act of combining food items in trays did not amount to manufacturing, and the presence of the appellants' brand name did not change this assessment. Citing a precedent where a stay was granted on duty payment, the Tribunal waived the duty and ordered a stay on collection during the appeal process, emphasizing the difference between catering and manufacturing activities. Case-Laws Service Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242338