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2012 (11) TMI 86 - CESTAT, NEW DELHIBenefit of abatement under Notification No. 12/03-ST - Mandap Keeper service - whether food and beverages supplied during such function conducted in the banquet halls, where separate bills/invoices were raised, is required to be treated as part of "Mandap Keeper service", or the same would amount to separate transaction – Held that:- Supply of food and beverages is the sale transaction, chargeable to sales tax (VAT), inasmuch as the appellant has paid sales tax in respect of the same - food items have been supplied under separate invoices and have discharged the sale tax liability are required to be followed for extending the benefit of notification in question – full stay granted.
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