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2018 (6) TMI 1365 - AT - Service TaxService or sale - sale of packed food to the airlines, on which VAT already discharged - whether the said activity amounts to Service and is liable to Service Tax or not? - Held that:- The invoice of the appellant is showing sale of food separately from the charges of other services rendered in addition to supply food. Apparently and admittedly, appellant is not serving the said food on board hence as far as supply of food is concerned property therein stands transferred the moment it is loaded on the air craft trolley - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was specifically a sale of goods, Appellant has already discharged the VAT liability thereof. The same cannot be the outdoor catering services - demand set aside - appeal allowed - decided in favor of appellant.
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