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2015 (9) TMI 1330 - AT - Service TaxWaiver of pre deposit - Outdoor catering service - SEZ - Denial of exemption claim - Non renewal of contracts for a particular period - Held that:- On perusal of agreements, bills, invoices, prima facie appellants are entitled for exemption under above notification. We also find that sale of food in food courts is not covered under catering services but falls under restaurant services. On perusal of the contract, we find that appellants are running food courts either in office premises and other places where the foods are supplied and charges are collected from individual persons and the levy of service tax was introduced on restaurants services extending to all A/C restaurants w.e.f. 1.7.2012. Regarding demand made on unbilled revenue, we find from the Chartered Accountant certificate though it was reflected in balance sheet as per accounting standard, the amount was realised only in the next financial year and during the relevant period the service tax is to be paid only on realisation of amount. Therefore, we are of the considered view that in respect of demands on supplies to SEZ, food courts and unbilled revenue, appellant prima facie has made out a case for waiver of predeposit. - Partial stay granted.
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