TMI Blog2012 (11) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... er service", or the same would amount to separate transaction – Held that:- Supply of food and beverages is the sale transaction, chargeable to sales tax (VAT), inasmuch as the appellant has paid sales tax in respect of the same - food items have been supplied under separate invoices and have discharged the sale tax liability are required to be followed for extending the benefit of notification in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction, chargeable to sales tax (VAT), inasmuch as the appellant has paid sales tax in respect of the same. As such, the value of the same cannot be added in the value of "Mandap Keeper service". 2. After hearing both sides, we find that the Tribunal in the case of Daspalla Hotels (P.) Ltd. v. CCE [2010] 24 STT 200 (Bang. - CESTAT) has held that food and beverages if invoiced separatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the element of service in connection with catering was only to the extent of handling and loading of food and beverages on the aircraft. 3. At this stage, learned AR draws our attention to the decision of the Tribunal in the case of Sayaji Hotels Ltd. v. CCE [2011] 31 STT 94/9 taxmann.com 259 (New Delhi - CESTAT) wherein it was held that the supply of food in service contract does not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arknataka High Court in the case of LSG Sky Chefs (India) (P.) Ltd. ( supra ) fully covers the disputed issue in favour of the appellant. He further submits that the said order of the Tribunal in the case of Sayaji Hotels Ltd. ( supra ) was appealed against by the appellant before the Hon'ble Madhya Pradesh High Court who vide its order dt.10.3.11, stayed the operation of the same. As such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the appellant, on the basis of the impugned order and the notice dated 28.2.2011." Thereafter the said interim order continues to be extended by Hon'ble High Court vide its various orders passed on various dates. 6. As we find that there being various Tribunal's order, the Hon'ble Karnataka High Court's judgment and the Tribunal's judgment in the case of Sayaji Hotels Ltd. ( supra ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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