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2009 (8) TMI 379 - AT - Service TaxOutdoor caterer’s services- Notification No. 12/2003-ST- The appellant has entered into agreement with various airlines for the supply of food and beverages to the Airlines in terms of which the appellant is required to render various activities. The amount of service tax has been confirmed by the Adjudicating Authority is in respect of the services that the appellant provided as ‘Outdoor Catering’ and is not entitled for the admissible inclusion/exemption and value of the services in terms of Notification No. 12/2003-ST as claimed by the appellants. In the light of the decision of LSG Sky Chefs (India) (P.) Ltd. v. CST 2008 -TMI - 31076 - CESTAT BANGLORE, in which held that supply of food/beverage to airline would amount to sale of the goods and since assessee had already paid VAT on value of goods thus no service tax levied, Held that- in view of the issue in appellant’s own case, settled in their favour, impugned order is not sustainable and is liable to be set-side and the appeal is allowed.
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