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2015 (6) TMI 379 - AT - Service TaxWaiver of pre deposit - outdoor catering service - tiffin food prepared in the appellants premises was supplied in boxes to the premises Shri Ramswaroop Memorial College of Engineering & Management, Lucknow - Held that:- Appellants prima facie fall under the scope of outdoor caterers as they provided service of supplying food (prepared 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 (9) TMI 853 - SUPREME COURT]. We find that the appellants have duly been given the benefit of abatement while arriving at the impugned service tax liability. Thus, in the given circumstances, the appellants have not been able to make out a prima facie case in their favour - Partial stay granted.
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