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2011 (4) TMI 210 - HC - Service TaxDemand - outdoor catering service - Sale of goods - Notification dated 10-9-2004 bearing No. 20/04-ST up to 28-2-2006 and Notification No. 1/2006-ST, dated 1-3-2006 - The service so rendered by the assessee, which also includes the cost of transporting the food articles constitutes service. Therefore, to this extent alone, the assessee is liable for service tax and not for the entire cost received from the Airlines - The entire sale price includes the transportation charges also and out of that sale price what is the service aspect and what is the sale aspect requires to be decided by the authorities - Therefore, the Court declared that a contract for out door catering is a composite contract which fails under sub-clause (f) of clause (29A) of article 366 of the Constitution of India and service tax is payable on service aspect and sales tax is payable on deemed sales aspect and it is not an indivisible contract - Decided in favour of the assessee
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