Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 551 - AT - Service TaxConvention services- Notification No. 12/2003-ST, dated 20.06.2003- The appellants, M/s. Daspalla Hotels Ltd. paid service tax under ‘Mandap-Keeper Service’ for the period 20-12-2001 to 30-6-2003. Vide the impugned order, the Commissioner found that the appellants had actually rendered ‘Convention Services’ While discharging the service tax, the appellant had excluded value attributable to food items supplied to customers of ‘convention service’. Notification No. 12/2003-ST, dated 20-6-2003 granted exemption (sic) from tax relatable to value of food only with effect from 1-7-2003. The adjudicating authority confirmed demand of service tax short paid. In the light of the decision of Sky Gourmet (P.) Ltd. v. CST [2009] 22 STT 422 (Bang. - CESTAT), in which Tribunal held that once sales tax had already been discharged on food, beverages etc, assessee could not be required to pay service tax on same value, and therefore, demand of service tax was not maintainable, held that impugned demand was to be set aside. The appeal is allowed.
|