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2009 (8) TMI 445 - AT - Service TaxOutdoor caterer services- Notification No. 12/03, dated 20-6-2003- The appellants are supplying food on board the flights of M/s. Air India. The impugned order passed by the adjudicating Commissioner demands service tax on the entire value received by the appellants from M/s. Air India. It has been argued on behalf of the appellants that part of the value relates to supply of food items on which they are paying VAT/Sales Tax. They have also claimed benefit of Notification No. 12/03, dated 20-6-2003. In the light of the various decisions held that- the present appellants are also entitled to the benefit of Notification No. 12/03. However, since the lower authority has not examined the details furnished by the appellants for the purpose of granting the benefit of Notification No. 12/03, we set aside the impugned order, and remand the matter to him for a fresh decision. The appeal is allowed by way of remand.
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