Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 445

..... issioner 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 entit .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... n this case is on what part of the gross value, the service tax is chargeable. 2. 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 benefi .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... riminated against by the department. In support of his argument, he cites decisions of the Tribunal in the case of LSG Sky Chefs (India) (P.) Ltd. v. CST [2009] 19 STT 440 (Bang. - CESTAT) and in the case of the Grand Ashok v. CST [2009] 19 STT 435 (Bang. - CESTAT). 4. Heard the ld. JCDR, Shri V.V. Hariharan. He fairly states that the appellants are entitled to the benefit of Notification No. 12/0 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... the cited decisions of the Tribunal, it has also been held that the Commissioner has not examined correctly the applicability of the Notification No. 12/03, even though the cost of the food items supplied is clearly available in the records. The Tribunal has finally held that the Commissioner s finding that the appellants are not entitled to the benefit of Notification No. 12/03, is not in order. .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||