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2024 (1) TMI 521 - AT - Service TaxNature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of limitation - HELD THAT:- In the matter of M/S CHOKHI DHANI VERSUS THE PRINCIPAL COMMISSIONER CENTRAL EXCISE & SERVICE TAX [2020 (1) TMI 675 - CESTAT NEW DELHI], Tribunal has held that banquet and supply of food and beverages having been shown separately by different charges as banquet hall charges and similarly for food charges separately in relation to “Mandap Keeper” services is permissible and does not disentitle benefit of Notification No. 12/2003ST dated 28th June, 2003. It is also found that not only the supply of food has been segregated but also appellants have discharged VAT tax on such food component and have also paid service Tax on Mandap keeper charges extracted from the parties and paid service tax on it. The constraint of separate contract emphasized in impugned order remains of no legal consequence, when supplier of service and service receiver indicate through invoice by implication that separation of both elements was agreed upon and accepted by both parties to the contract - extended period cannot be invoked against the appellant, even if some contrary decisions existed too, as matter involves interpretation of law. The impugned order set aside - appeal allowed.
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