2016 (9) TMI 430

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.....K. Kaushik, Asst. Commr (AR) for respondent ORDER When this appeal was called out, both sides submit that identical issue of very same assessee is agitated in Appeal No. ST/89121/13.  We called for the file from the Registry and on perusal of the said file, we find that it is in respect of the same issue of the very same assessee.  Accordingly, we take up both the appeals together....

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....vt. and there is no service component. 4. After hearing both sides and perusal of records, we find that identical issue came for consideration before the Principal Bench of the Tribunal in the case of Ambedkar Institute of Hotel Management v. CCE Chandigarh - 2015 (40) STR 823 (Tri. Del).  The Tribunal after analyzing the provisions to Section 65(76a) and 73 of the Finance Act, 1994 came t....

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....ools of Chandigarh Administration under the Mid Day Meal Scheme of the Government. Neither there is any allegation nor there is any evidence to show that the appellant had prepared the meals at the schools where the same were to be served or were in any manner involved in serving the meals. Meals prepared by them are simply supplied at the pre-determined rates to Education Department. The service ....