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2018 (4) TMI 724 - AT - Service TaxMandap Keeper Service - activity undertook undertook in their own party hall - value of service as well as the sale of food items shown separately in the invoices - appellant paid service tax on renting of immovable property services - Held that: - the appellant had separately claimed the charges towards the hall rent and the catering services provided to its customers. The appellant had also reflected the value of service as well as the sale of food items separately in the invoices. Since the Department has not disputed the fact regarding payments of VAT on the supply of food, the benefit of Notification No. 12/2003 should be available to the appellant. VAT paid on sale of food should not be included in the value of service provided and billed separately. Appeal allowed - decided in favor of appellant.
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