2013 (1) TMI 403

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..... he canteen service is not free to the employee, therefore, we find that the applicants have not made out a case for total waiver of pre-deposit. Direct to deposit pre-deposit - ST/184/12 - S/1154/2012/CSTB/C-I - Dated:- 12-9-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Mr S.S. Gupta, CA Respondent Rep by: Mr A.K. Prabhakar, Superintendent (AR) Per: S.S. Kang: 1. .....

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..... he credit of same is allowed. The contention of the applicant is that the applicants are providing general insurance service and therefore the furniture and fitting are capital goods for providing taxable service. 6. In respect of the credit on service tax paid on canteen services, during the argument, the applicant admitted that the applicants are not providing free food articles to their emplo .....

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..... s the canteen service is not free to the employee, therefore, we find that the applicants have not made out a case for total waiver of pre-deposit. Keeping in view the facts and circumstances of the case, the applicants are directed to deposit an amount of Rs.15.00 lakhs (Rupees Fifteen lakhs only) within eight weeks and report compliance on 29.11.2012. On deposit of the above mentioned amount, pr .....

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