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2018 (8) TMI 1286 - AT - Service TaxLevy of Service Tax or VAT - supplies made to airlines towards cost of materials and handling charges - APVAT Act - Held that:- Respondent herein is raising bill/invoice on the airlines wherein amounts are charged separately for the supply of food items and beverages and handling charges for such supplies; appellant is not rendering any services in flight and is required to only delivery the food articles to the airlines - Reliance placed in the case of COMMISSIONER OF SERVICE TAX VERSUS LSG SKY CHEF INDIA (P.) LTD. [2011 (4) TMI 911 - KARNATAKA HIGH COURT], where it was held that 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. Appeal dismissed - decided against Revenue.
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