https://www.taxtmi.com/caselaws?id=245368 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. en-us Mon, 02 Sep 2013 00:00:00 +0530 Thu, 27 Mar 2014 08:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245368 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. Case-Laws Service Tax Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245368