2014 (1) TMI 559

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.... the Respondent. ORDER The prayer in the stay petition is to dispense with the condition of dispensing with the condition of pre-deposit of Service Tax of Rs. 1,30,04,809/- and penalty of identical amount. 2. The appellants are flight caterers. They prepare certain items in their factory, pay excise duty thereon and clear them. Further they make a cutlery pack and put a card showing their ....

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....s like cakes made in the factory and they are not doing any further manufacturing activity in the sky as alleged by the Revenue and there is no case for demanding excise duty. 4. AR for Revenue submits that final tray manufactured by the caterer is served with a brand name to the passengers. They should pay duty on the full value of the tray, for which they bill to the Airlines. 5. We ....