Judgment :-

C.N. Ramachandran Nair, J.

The common Petitioner in these three cases is engaged in supply of food and beverage to Air Companies for in flight service to passengers. Exhibit P4 under challenge in W.P.(C) No. 8238/2005 is issued by the Central Excise Department holding that petitioner is liable to get registered and pay service tax under Ss.65 & 66 of the Finance Act, 1994 as amended by Finance (No.2) Act, 2004 with effect from 10-9-2004, which among other things provides for service tax for the service rendered by outdoor caterers.

2. I heard Sri. P. Gopalakrishnan Nair, counsel appearing on behalf of the petitioner and Sri. John Varghese, Assistant Solicitor General of India, appearing for respondents.

3. ‘Service Tax’ was introduced on outdoor caterers by Finance (No.2) Act of 2004 with effect from 10-9-2004. Since petitioner is engaged in supply of food and beverages to Air Companies for service to passengers on board flights the Central Excise Department demanded service tax from the petitioner. Petitioner is challenging the impugned notices on the ground that the petitioner is not liable to pay service tax. It is to be noted that there is no challenge against the const