2019 (3) TMI 1376 - HC - Service Tax

Demand of Service tax - Outdoor catering service - Assessee paying Vat and Sales Tax - Whether assessee liable for services tax when he is already paying VAT - the issue involved in this central excise appeal is under consideration before the Apex Court in Petition (s) for Special Leave to Appeal No.18745/2014 arising out of a decision of the Allahabad High Court in case of Indian Coffee Workers Cooperative Society Limited v. CCE & ST, Allahabad 2014 (4) TMI 407 - ALLAHABAD HIGH COURT . Held that - The appellant submits that at present, the appellant is ready to deposit the demand of Service Tax on Outdoor Catering Services in question,subject to the final decision of the Apex Court in the aforesaid pending special leave petition - we dispose of Central Excise Appeal No.66/2018, subject to decision of the Apex Court in Petition (s) for Special Leave to Appeal (C)No.18745/2014 arising out of a decision of the Allahabad High Court in case of Indian Coffee Workers Cooperative Society Limited v. CCE & ST, Allahabad.

Summary

Issues involved:
Appeal arising from CESTAT order, central excise appeal, deposit of Service Tax on Outdoor Catering Services pending Apex Court decision.

Analysis:
The High Court heard the appeal arising from an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in New Delhi. The issue at hand pertained to the central excise appeal, which was also under consideration before the Apex Court in a related case decided by the Allahabad High Court. The appellant expressed readiness to deposit the demanded Service Tax on Outdoor Catering Services, contingent upon the final decision of the Apex Court in the pending special leave petition. The respondents did not raise any objections. Consequently, the High Court disposed of the Central Excise Appeal, subject to the decision of the Apex Court in the related case decided by the Allahabad High Court.