(Judgment of the Court was delivered by Dr.Anita Sumanth, J.,) The parties agree that the issue matter relates to taxability of service under the head 'Outdoor Catering Service' stands covered by judgment of this court in C.M.A.No.3185 of 2010 as well as Commissioner of Central Excise, Chennai-III. V. Bharath Heavy Electricals Ltd. (2016 (42) S.T.R. 815). Accordingly, the questions of law are answered in favour of the assessee and against the revenue and the appeal stands allowed. No costs. The connected miscellaneous petition is closed.
Index: Yes / no Internet: Yes/no ssk.
To
1. Customs, Excise and Service Tax Appellate Tribunal, Shastri Bhavan, 26 Haddows Road, Chennai 600 006.
2. The Commissioner of Central Excise, Puducherry Commissionerate, Puducherry.
(H.G.R.,ACJ) (A.S.M.,J) 17.2.2017.
HULUVADI G. RAMESH, ACJ., AND DR.ANITA SUMANTH, J., ssk.
C.M.A.No.446 of 2011 17.2.2017 http://www.judis.nic.in