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2018 (4) TMI 724

renting of immovable property services - Held that: - the appellant had separately claimed the charges towards the hall rent and the catering services provided to its customers. The appellant had also reflected the value of service as well as the sale of food items separately in the invoices. Since the Department has not disputed the fact regarding payments of VAT on the supply of food, the benefit of Notification No. 12/2003 should be available to the appellant. - VAT paid on sale of food should not be included in the value of service provided and billed separately. - Appeal allowed - decided in favor of appellant. - ST/52060/2014-ST[DB] - 58793/2017 - Dated:- 15-12-2017 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. B. RAVICHANDR .....

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issioner has held that bifurcation of charges in the invoices for party hall provided on rent and for the catering service, is a n artificial bifurcation, to escape levy of Service Tax on the activity of catering. The benefit of exemption provided under Notification No. 12/2003 dated 20.06.2003 was denied in the impugned order, on the ground that the availment of such benefit was not reflected by the appellant in the ST - 3 returns filed by it. 3. The ld. Consultant appearing for the appellant submitted that the appellant is entitled for the benefit of Notification No. 12/2003 - ST in respect of the foods sold during the course of providing the party hall on rent. Thus, he contended that the appellant a s a service provider, was not require .....

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has not disputed the fact regarding payments of VAT on the supply of food, the benefit of Notification No. 12/200 3 should be available to the appellant. We find that this Tribunal in the above referred cases relied on by the Id. Consultant for the appellant has held that VAT paid on sale of food should not be included in the value of service provided and billed separately. Further, the benefit Notification No. 12/2003 - ST has also been extended to the appellant s in those cases. The relevant paragraph in the final order no. 56060/2016 dated 23.12.2016 of this Tribunal, in the case of Choki-Dhani Resorts Pvt. Ltd. is extracted herein below: - 4. Next we turn to the question whether the value of meals and beverages supplied to the particip .....

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e light of the constitutional provisions relied on by the Tribunal in Sky Gourmet Pvt. Ltd. case (supra) and the ratio thereof to the effect that once the sale tax had already been discharged on food, beverages, etc. the appellants could not be required to pay service tax on the same value, the impugned demand of service tax is not sustainable in law. We find that the appellants have rightly relied on the judgment of the Hon ble Apex Court in BSNL v. Union of India [2006 (2) S.T.R. 161 (S.C.)] wherein the Court had held as follows: - 82. For the same reason the Centre cannot include the value of the SIM cards, if they are found ultimately to be goods, in the cost of the service. As was held by us in Gujarat Ambuja Cements Ltd. v. Union of I .....

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