TMI Blog2015 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... oor caterers as they provided service of supplying food (prepared at their premises) at a place other than their own. The judgement of Delhi High Court referred to by them, prima facie, does not seem to remain good law in the wake of say the Supreme Court judgements in the case of L & T Ltd. Vs. State of Karnataka - [2013 (9) TMI 853 - SUPREME COURT]. We find that the appellants have duly been giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77 and 78 of the Finance Act, 1994. The appellants had been providing outdoor catering service inasmuch as the tiffin food prepared in the appellants premises was supplied in boxes to the premises Shri Ramswaroop Memorial College of Engineering Management, Lucknow (SRMCEM). The Commissioner (Appeals) referred to the definition of outdoor caterer given in Section 65 (76a) of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the same at a place other than their own, they are covered under the outdoor catering service. 3. The appellants have contended that they were basically selling food and not providing the service of outdoor caterers inasmuch as they supplied food in tiffin boxes to the students residing in the hostel of SRMCEM. They referred to the judgement of Delhi High Court in the case of Indian Railways ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven the benefit of abatement while arriving at the impugned service tax liability. Thus, in the given circumstances, the appellants have not been able to make out a prima facie case in their favour and therefore we order pre-deposit of the entire adjudicated service tax liability along with proportionate interest within six weeks. Compliance to be reported on 10.2.2015. Subject of such compliance, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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