2013 (12) TMI 962

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.... Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER This application seeks waiver and stay in respect of the adjudged dues which include a demand of Rs. 39,75,715/- towards service tax and education cess and penalties. The impugned demand of tax is for the period from 10-9-2004 to 31-3-2008 and is under the head "Outdoor Catering Service". It is the case of the appe....

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.... considering the submissions, we are of the view that the appellant has prima facie case against the demand of service tax under the aforesaid head in respect of the cost of food items. 2. The next limb of the impugned demand pertains to "dry cleaning". The case of the appellant is that they did not undertake "dry cleaning" of fabrics. They claim to have undertaken "wet cleaning" only. Thi....