TMI Blog2015 (3) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... er of pre-deposit of the entire dues - Partial stay granted. - ST/41414-41416/2013-DB - Misc. Order Nos. 40324-40326/2014 - Dated:- 16-1-2014 - Shri Pradip Kumar Das, Member (J) and Mathew John, Member (T) Shri N. Viswanathan, Advocate, for the Appellant. Shri P. Arul, Supdt. (AR), for the Respondent. ORDER The applicant is engaged in the business of manufacture and sale of coffee and tea vending machines as well as supply of coffee and tea in their customer s premises. They were registered with service tax department under Outdoor Catering Service and Maintenance and Repair Service . In the month of October, 2008, the applicant stopped payment of service tax under the impression that such activity would not come wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2011 (24) S.T.R. 177 (Tri.-Del.) [Para 6.1.2]. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue drew the attention of the Bench to the relevant portion of the contract as reproduced in the adjudication order insofar as it stated the applicant is providing catering service. He submits that the agreement would show that there is supply of coffee and it is clear that they are rendering the services to their clients. He submits that the Tribunal in the case of Sayaji Hotels Ltd. (supra) at para 6.3 distinguished the decision of the Delhi High Court. He further submits that the Tribunal in the case of Vodafone Essar Ltd. v. Commissioner of Service Tax, Mumbai reported in 2012 (27) S.T.R. 286 (Tri.-Mumbai) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on all working days as indicated by the authorised person from the Company. 2. The timings for supply of tea/coffee will be indicated to you and subsequently changed as per our requirement from time to time. 3. The Contractor will be solely responsible for the maintenance/cleanliness and tidiness of the vending machine installed for the purpose of supplying of coffee/tea. It is also requested by the contractor to appoint a pantry boy in order to maintain the machines in good conditions. The gross monthly salary all inclusive of ₹ 5,830/- for a period of one year (which includes ESI/PF/Bonus, Gratuity, insurance etc.). The labour cost will be added along with the monthly bills. 4. The Contractor will personally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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