2014 (3) TMI 816

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..... , JDR JUDGEMENT Per: Pradip Kumar Das: Revenue filed this miscellaneous application for change of cause title. 2. After hearing both sides, Registry is directed to change the cause title as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai-IV. 3. The applicant is engaged in providing Outdoor Catering Service. The applicant entered into agreement with mult .....

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..... 2/2003-ST is applicable to Outdoor Catering Service, insofar as it is sale of goods and VAT has been paid on material. In this regard, he relied upon the decision of the Tribunal in the case of The Grand Ashok Vs Commissioner of Service Tax, Bangalore reported in 2011 (8) S.T.R.652 (Tri.-Bang.) and the Hon'ble Delhi High Court in the case of Indian Railways C.&T Corpn. Ltd. Vs Govt. NCT of Del .....

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..... t entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service. In view of that the applicant has failed to make out a prima facie case and we direct the applicant to deposit a sum of Rs.5 lakhs (Rupees Five Lakhs only) within a period of six weeks from today. Upon deposit of the same, the balance adjudged dues shall remain waived and recovery thereof .....

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