9911796707
TMI Blog2009 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in the appellant's own case by this Bench and hence, falls in a narrow compass. In view of this, we waive the condition of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. The amount of service tax which has been confirmed by the Adjudicating Authority is in respect of the services that the appellant provided as 'Outdoor Catering' and is not entitled for the admissible inclusion/exemption and value of the services in terms of Notification No. 12/2003-ST as claimed by the appellants. 4. On a careful consideration of the matter, we find that the period involved in this case is February 2005 to March 2008. It is also noticed that the appellant has entered into agreement with various airlines for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re undertaken by the appellant. (i) The food cooked at the appellant's premises is packed in the trays in presence of the airline's representative; (ii) The trays containing food are placed in the trolleys; (iii) The trolleys are sealed by the airline security personnel at the premises of the appellant; (iv) The trolleys are loaded in the specially made high lift truck for onward Transportation to the airport; (v) The security staff deployed by the airlines escorts the high lift truck to the airport; (vi) The appellant's staff deployed at the airport loads and stacks the trolleys in the aircraft; (vii) The airlines staff also unloads the empty trays from the aircraft and brings the trolleys to its premises for washing, cleaning and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one by an advertisement agency. It provided for advertising services. It created original concept and design brochures and annual reports. The assessment was done. While doing the assessment the value of the amount on which Service Tax has been paid was excluded for payment of the value added tax or sales tax by the Assessing Officer. This was not agreed to by the department and another order was passed charging sales tax on the entire amount received by the assessee. The assessee approached the High Court and High Court rejected his prayer and then, assessee approached the Supreme Court. The Supreme Court allowed the appeal of the assessee and made the following observations in Para 28 of that case : 'Payments of service tax as also the V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Apex Court in the case of BSNL (supra) would clearly be applicable. (iii) The appellant is entitled for the benefit of Notification No. 12/2003. (iv) Another point to be noted is that the appellant is under the bona fide belief that they would not be liable for payment of Service Tax on the value of the food/beverages supplied to the airlines. Therefore, there is no justification for invocation of longer period and imposition of penalties. 6.2 In fine, there is no merit in the impugned order and we allow the appeal with consequential relief. The appellant is entitled for the benefit of Notification No. 12/2003. (iv) Another point to be noted is that the appellant is under the bona fide belief that they would not be liable for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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