2006 (2) TMI 53

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....o for other consequential reliefs. Ext. P3 is an order passed by the Superintendent of Central Excise holding that the writ petitioners are providers of catering service to M/s. Air India and are liable to get registered under S. 69 of Finance Act (No. 2) 2004 and also to follow the provisions of the said Act and Rules w.e.f. 10th Sept, 2004. 2. Writ petitioner submitted that it would not fall wi....

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....ring for the petitioner reiterated the same contentions which were raised before the learned single Judge. Petitioner is engaged in the supply of food and beverages to air companies for inflight service to passengers. Central Excise Department demanded service-tax from the petitioner. Constitutional validity of demanding service charge was challenged in Tamil Nadu Kalyana Mandapam Assn. v. Union o....

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....h catering at a place other than his own but including a place provided by way of tenancy or other wise by the person receiving such services. Petitioner is admittedly engaged in the supply of foods and beverages to aircrafts for service to the passengers on board. In our view that transaction would attract Service-tax. In our view service anywhere would attract the liability to tax under s. 66 of....