2014 (3) TMI 230

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..... pplication are directed against the Order-in-Appeal No. PUNE-EXCUSE-001-APP/70-13-14 dated 9.7.2013 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I. 2. Vide the impugned order, a Service Tax demand of Rs.67,205/- has been confirmed against the appellant M/s. Suruchi Caterers, Pune for the period January, 2011 to March, 2011 along with interest thereon and also imposin .....

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..... also relies on the decision of the Hon'ble High Court of Delhi in the case of Indian Railways C & T Corpn. Ltd. - 2010 (20) STR 437 (Del), wherein it was held that supply of food to train passengers is sale of food and the service element, if any, is negligible. Accordingly, he pleads for grant of stay. 4. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the l .....

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