Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 119 - AT - Service TaxOutdoor Caterer Services - activity of providing in-flight catering services - In respect of the food/beverage supplied to the airlines, they would amount to sale of goods and the appellant had already paid the VAT on those values. In such circumstances, Service Tax cannot be levied on them - From the records, it is very clear that these costs separable and can be identified. In these circumstances, the Commissioner ought to have given them the benefit of Service Tax Notification No. 12/2003
|