https://www.taxtmi.com/caselaws?id=751641 CESTAT New Delhi dismissed the appeal challenging under-valuation of taxable services for in-flight catering. The tribunal held that the respondent's activity of supplying food to airlines with packing, handling, loading, and laundry services constituted sale of goods, not outdoor catering services subject to service tax. For outdoor catering classification, preparation, supply, and serving of food must occur together. Since the respondent only supplied food without serving, it was deemed sale of food and beverages rather than taxable outdoor catering service. The adjudicating authority's order dropping the service tax demand was upheld. en-us Fri, 19 Apr 2024 00:00:00 +0530 Wed, 13 May 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751641 CESTAT New Delhi dismissed the appeal challenging under-valuation of taxable services for in-flight catering. The tribunal held that the respondent's activity of supplying food to airlines with packing, handling, loading, and laundry services constituted sale of goods, not outdoor catering services subject to service tax. For outdoor catering classification, preparation, supply, and serving of food must occur together. Since the respondent only supplied food without serving, it was deemed sale of food and beverages rather than taxable outdoor catering service. The adjudicating authority's order dropping the service tax demand was upheld. Case-Laws Service Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751641