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TMI Blog2013 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the said banks - Held that:- As in the case of Rajiv Kumar Gupta [2009 (3) TMI 122 - CESTAT, NEW DELHI] with identical issue the assessee was held as not falling under the category of outdoor catering services. As from the agreement entered between the appellant and the banks terms and conditions are more or less identical. Thus the Tribunal's decision in Rajeev Kumar Gupta (supra) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining a view that the activities of the appellant fall under the category of outdoor catering service, raised demand against them which was confirmed by the original adjudicating authority to the extent of Rs.6,28,220/- along with imposition of penalties under Section 77 78 of the Finance Act. 3. On appeal against the above order, Commissioner (Appeals) held that no Service Tax was leviable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondence exchanged between the parties and the banks. He submits that State Bank of India has given service tax to the appellant which stands deposited by them. On the same basis, the appellant has written letters and sent the legal notice to the other banks for providing service tax so that the same can be deposited to the Revenue. Appellant has also given a statement under Section 14 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icher Tractors. From the agreement entered between the appellant and the banks, we find that terms and conditions are more or less identical. As such, we are prima-facie of the view the Tribunal's decision in Rajeev Kumar Gupta covers the disputed issue in favour of the appellant. We, accordingly, dispense with the condition of pre-deposit of duty and allow the stay petition. 7. At this stage, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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