2015 (6) TMI 379

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.... Adv For the Respondent : Shri Sanjay Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Appeal No. 07-ST/LKO/2013 dated 11.9.2013 which set aside the order-in-original dated 2.9.2011 and confirmed the service tax demand of Rs. 2,41,587/- along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. The appellants had been p....

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....kery and similar articles or accoutrements for any purpose of occasion." The Commissioner (Appeals) found that the appellants categorically fell not only the category of caterer but also in the category of outdoor caterer. Prima facie, we find that as the appellants are engaged in preparation of food at their premises and supply the same at a place other than their own, they are covered under the....

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....pared at their premises) at a place other than their own. The judgement of Delhi High Court referred to by them, prima facie, does not seem to remain good law in the wake of say the Supreme Court judgements in the case of L & T Ltd. Vs. State of Karnataka - 2013-TIOL-46-SC-CT-LB. We find that the appellants have duly been given the benefit of abatement while arriving at the impugned service tax li....