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2013 (3) TMI 201 - CESTAT NEW DELHIOutdoor catering service - applicant is engaged in the business of cooking and serving food at the staff training facility of three banks, the banks providing LPG cooking range with cutlery, crockery, utensils and other equipments installed in the kitchen and other equipments required running for canteen provided by the said banks - Held that:- As in the case of Rajiv Kumar Gupta [2009 (3) TMI 122 - CESTAT, NEW DELHI] with identical issue the assessee was held as not falling under the category of outdoor catering services. As from the agreement entered between the appellant and the banks terms and conditions are more or less identical. Thus the Tribunal's decision in Rajeev Kumar Gupta (supra) covers the disputed issue in favour of the appellant.
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