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TMI Blog2014 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie view the said activity is one of sales and not of service and service tax is not payable on the value of items sold (after allowing 50% abatement as done in the impugned order). The order-in-original does not demonstrate any facts to rebut the argument of the appellant that the difference in figures of receipts as per their annual financial statements and the value of services on which tax has been paid is on account of such sales is not rebutted by Revenue, though such a stand was taken while replying to the Show Cause Notice. So prima facie we accept the contentions of the appellant and consequently we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal and stay its collection durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s travelling by mail/express trains. Such items are being provided to the passenger against cash recovered from them. The appellant issues separate bills in the name of appellant's Manager on trains to realise the value of goods sold by him. Revenue entertained a view that such sale of readymade items to the passengers on MRP printed on the same is required to be added in the assessable value of the services being provided by the appellant under the category of outdoor caterers . Accordingly, a Show Cause Notice (SCN) was issued proposing confirmation of demand on the value of services on the differential value as reflected in ST-3 returns and the total sale made by the appellant, as reflected in their balance sheet. 4. As seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them in the trains. He submits that the abatement can be availed only after including value of all items of meal in the value of services which principle is not followed. So he submits that the demand is rightly confirmed. 7. We have considered arguments on both sides. The argument of the appellants that they are selling items like potato chips, cakes, biscuits etc. in the trains at MRP price of the goods is not rebutted by Revenue. It is a matter of common knowledge that in trains there is service of serving breakfast, lunch and dinner. There is a separate activity of sale of packaged items like biscuits, cakes, potato chips etc. which activity is distinct from the activity of serving meals. In the latter activity packaged food ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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