TMI Blog2014 (3) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... o make out a prima facie case - Conditional stay granted. - ST/MISC/601/2012, ST/S/263/2012 and ST/348/2012 - - - Dated:- 2-9-2013 - Mr. Pradip Kumar Das and Mr. Mathew John, JJ. For the Appellant : Shri N Viswanathan, Adv. For the Respondent : Shri M Rammohan Rao, JDR JUDGEMENT Per: Pradip Kumar Das: Revenue filed this miscellaneous application for change of cause title ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06. 4. The learned counsel for the applicant submits that the adjudicating authority erroneously denied the benefit of Notification No.12/2003-ST, dated 20.06.2003 holding that supply of food by an outdoor caterer is only a service and is not sale of goods. He submits that Notification No.12/2003-ST is applicable to Outdoor Catering Service, insofar as it is sale of goods and VAT has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) E.L.T.3 (S.C.). 6. On a perusal of the records, we find that both sides submitted various decisions to put forth in support of their case, that it should be treated as 'Service of supply of food' or 'sale of material and service'. Prima facie, we find that as per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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