2026 (7) TMI 648

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....R (TECHNICAL) Mr. Shashank Yadav, Authorized Representative for the Appellant-Revenue Mr. Chayank Bohra, Advocate for the Respondent ORDER PER: MR. ASHOK JINDAL The Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent is engaged in providing outdoor catering services, business auxiliary services, rail travel agent services, air travel agen....

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....re dropped. Aggrieved by the impugned order, the appellant-revenue is before us. 4. The Ld. A.R. submitted that it is a service of catering service therefore, the value of packaged drinking mineral water is taxable in terms of Rule 2C of Service Tax (Determination of Value) Rules, 2006. 5. The Ld. Counsel for the respondent submits that issue is settled in the case of Indian Railways Caterin....