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2020 (1) TMI 675 - AT - Service TaxClassification of services - mandap keeper service - appellant also providing catering services to the persons/companies availing the facility of the Mandap Keeper Service - splitting the value of service into two parts; one part with invoices raised for banquet hall charges and another for catering/food charges - sale of food-whether service or not - benefit of N/N. 12/2003-ST dated 20 June 2003. HELD THAT:- The matter is no longer res-integra as the issue has already been decided in appellant’s own case CCE, JAIPUR VERSUS CHOKHI-DHANI RESORTS PVT. LTD. [2017 (1) TMI 38 - CESTAT NEW DELHI] where it was held that the supply of food and beverages is not an activity ancillary to the primary activity of convention service, value of food items need not be added. Appeal allowed - decided in favor of appellant.
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