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2019 (3) TMI 1854 - AT - Service TaxLevy of service tax or VAT - Outdoor catering service or not - Sale of edible foods to employees of the corporate house, who had provided the space and that selling of food articles had suffered VAT levied under the Maharashtra VAT Act - HELD THAT:- The respondent had installed point of sales machines/Bradma machines at the counters from where the cooked food is sold to the employees of the corporate house and that for selling the food items, the respondent had paid appropriate VAT amount levied under the local State Act. It also transpires that the respondent had not separately claimed any charges either from the corporate or from their employees towards provision of any service. Thus, analyzing the factual matrix of the case and also the statutory provisions, the Learned Adjudicating Authority has recorded specific finding that service tax is not payable on the foods sold by the respondent to its consumers directly - there are no justifiable reason or ground to accept the submissions that service tax liability should be fastened on the respondent for providing the taxable service of outdoor catering service. Appeal dismissed - decided against Revenue.
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