2014 (9) TMI 251

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....nts are engaged in supply of foods to Khanna Hotels Pvt. Ltd. (KHPL). The appellants entered into an agreement with KHPL for preparation of ready-to-serve food and beverages and except liquor, soft drinks and aerated waters and to provide banquet service in the Club. As per the agreement, KHPL had provided necessary equipment including kitchen equipments, crockery, cutlery, linen etc. required for preparation of food and beverages. The food prepared by the appellants is served by the employees of KHPL. The charges to be charged from the customers for various items are decided by KHPL. KHPL issued bills for catering and other services to the customers. The amount of bills was credited to KHPL's account. As per the agreement, the appellan....

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.... appellants are not catering the food prepared, therefore the appellants are not providing any outdoor catering service hence the demand is not sustainable. 5. The Revenue relied upon the findings of the lower authority. The Revenue also relied upon the terms and conditions of the agreement. The contention is that the appellants are supplying food and other edible items at a place known as the Club which was taken on lease and run by KHPL. The appellants are providing service at a place other than their own. KHPL is running the club and outsourcing the various activities and as per the agreement, the appellants are required to prepare ready-to-serve food. In these circumstances, the appellants fulfilled all the ingredients falling within t....