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2015 (3) TMI 1011 - AT - Service TaxWaiver of pre deposit - Outdoor Catering Service - supply of coffee and tea in their customer’s premises - whether in the nature of service - appellant has paid VAT on the same - Held that:- it is clearly evident that the service of supply of coffee to the employees of the Company at their premises is predominant element. - In the case Sayaji Hotels Ltd. (2011 (1) TMI 650 - CESTAT, NEW DELHI ) the issue was decided in favour of Revenue and has considered the Hon’ble Delhi High Court’s decision [2010 (7) TMI 174 - HIGH COURT OF DELHI] - applicant failed to make out a prima facie case for waiver of pre-deposit of the entire dues - Partial stay granted.
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