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2009 (8) TMI 479

..... and transportation of food trolleys; storage, handling and setup of catering equipments; storage and handling of dry stores and other recycling items; cleaning of equipment, handling of waste, cabin service, and laundry services. The provision of food items is undertaken after entering into contracts with respective Airlines. The appellants are registered with the department as provider of services under the category of ‘Outdoor Catering Services’ and discharge service tax liability on the entire amounts collected towards handling charges, delivery charges, hi-lift charges, and bond handling charges. The appellants did not pay service tax on account of provision of meals/food items to the Airlines. In the light of the decision of LSG Sky Ch .....

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..... aged in packing and handling of food, loading and transportation of food trolleys; storage, handling and setup of catering equipments; storage and handling of dry stores and other recycling items; cleaning of equipment, handling of waste, cabin service, and laundry services. The provision of food items is undertaken after entering into contracts with respective Airlines. The appellants are registered with the department as provider of services under the category of Outdoor Catering Services and discharge service tax liability on the entire amounts collected towards handling charges, delivery charges, hi-lift charges, and bond handling charges. The appellants did not pay service tax on account of provision of meals/food items to the Airlines .....

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..... tracts, the appellant supplies food also and in terms of the Constitution, sales tax is leviable on the supply of such food. Once sales tax is leviable on the supply of food, service tax cannot be levied on the same. In this connection, we have to take note of the decision of this Bench in the case of Idea Mobile Communications Ltd. v. CCE [2006] 5 STT 352 (Bang. - CESTAT) wherein the Tribunal has held that no service tax is payable when sales tax has already been paid. In the above decision, the Tribunal relied on the Apex Court s decision in the case of BSNL v. Union of India [2006] 3 STT 245.... (p. 444) The Tribunal had also relied on the judgment of the Hon ble Apex Court in the case of Imagic Creative (P.) Ltd. v. CCT [2008] 12 STT 39 .....

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