2006 (2) TMI 53

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..... Appeal Nos. 2526 of 2005 & Others - - - Dated:- 27-2-2006 - [Judgment]-Writ petition was preferred by the appellant seeking a writ of certiorari to quash Ext. P3 and also for other consequential reliefs. Ext. P3 is an order passed by the Superintendent of Central Excise holding that the writ petitioners are providers of catering service to M/s. Air India and are liable to get registered under S. .....

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..... and sales-tax under the impugned provisions could be levied on the petitioner and rejected the writ petition against which this appeal has been preferred. 3. Counsel appearing for the petitioner reiterated the same contentions which were raised before the learned single Judge. Petitioner is engaged in the supply of food and beverages to air companies for inflight service to passengers. Central .....

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..... oholic beverages or crockery and similar articles or accountrements of any purpose or occasion. Outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or other wise by the person receiving such services. Petitioner is admittedly engaged in the supply of foods and beverages to aircraf .....

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