2013 (12) TMI 962

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..... ce rendered by the assessee in bringing the food articles to a place designated by the client and that the service so rendered by the assessee which included the cost of transporting the food articles constituted taxable service - appellant has prima facie case against the demand of service tax under the head in respect of the cost of food items - Following decision of Commissioner of Service Tax .....

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..... learned counsel has relied on the Hon ble High Court s judgment dated 20-4-2011 in Commissioner of Service Tax v. LSG Sky Chefs (India) Pvt. Ltd. (Central Excise Appeal No. 35/2010) wherein a similar activity was considered and, after noting that the food articles were liable to levy of sales tax, the Hon ble High Court held that the other part of Outdoor Catering was the service rendered by the .....

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