https://www.taxtmi.com/caselaws?id=250243 Packaged food items sold separately on trains at MRP, such as biscuits, chips and cakes, were treated prima facie as sales of goods and not as part of outdoor catering service value. The Revenue did not rebut the appellant's contention that these items were distinct from meal services like breakfast, lunch or dinner. On that basis, the disputed differential demand was not shown to be recoverable at the interim stage, and the appellant obtained waiver of pre-deposit with stay of recovery pending the appeal. en-us Thu, 30 Aug 2012 00:00:00 +0530 Wed, 06 Aug 2014 10:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250243 Packaged food items sold separately on trains at MRP, such as biscuits, chips and cakes, were treated prima facie as sales of goods and not as part of outdoor catering service value. The Revenue did not rebut the appellant's contention that these items were distinct from meal services like breakfast, lunch or dinner. On that basis, the disputed differential demand was not shown to be recoverable at the interim stage, and the appellant obtained waiver of pre-deposit with stay of recovery pending the appeal. Case-Laws Service Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250243