https://www.taxtmi.com/caselaws?id=774 The High Court upheld the Superintendent of Central Excise's order, ruling that petitioners supplying food and beverages to airlines for in-flight services fall within the definition of "caterer" under the Finance Act, 1994. The Court held that the term "caterer" includes any person supplying food and beverages for any purpose, imposing service tax liability on the petitioners under Section 66 of the Act. The decision emphasizes the broad interpretation of the term "caterer" to ensure comprehensive tax coverage, dismissing the petitioners' appeal and affirming their service tax obligation. en-us Mon, 27 Feb 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774 The High Court upheld the Superintendent of Central Excise's order, ruling that petitioners supplying food and beverages to airlines for in-flight services fall within the definition of "caterer" under the Finance Act, 1994. The Court held that the term "caterer" includes any person supplying food and beverages for any purpose, imposing service tax liability on the petitioners under Section 66 of the Act. The decision emphasizes the broad interpretation of the term "caterer" to ensure comprehensive tax coverage, dismissing the petitioners' appeal and affirming their service tax obligation. Case-Laws Service Tax Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774