TMI Blog2020 (1) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... es and another for catering/food charges - sale of food-whether service or not - benefit of N/N. 12/2003-ST dated 20 June 2003. HELD THAT:- The matter is no longer res-integra as the issue has already been decided in appellant s own case CCE, JAIPUR VERSUS CHOKHI-DHANI RESORTS PVT. LTD. [ 2017 (1) TMI 38 - CESTAT NEW DELHI] where it was held that the supply of food and beverages is not an acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It has been the contention of the Department that the appellant while providing the service of Mandap Keeper were also providing catering services to the persons/companies availing the facility of the Mandap Keeper Service, however, with an intention to avoid the service tax, they have been splitting the value of service into two parts; one part with invoices raised for banquet hall charges and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re before us against the impugned order-in-appeal dated 12 February 2016. 2. It has been the contention of the appellant that sale of food is being charged separately by them and on which they are discharging the VAT liability and the activity of the sale of food by no stretch of imagination can be called as a service. It has also been contended that it is not necessary for every cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold food to such persons, who were availing the facilities of Mandap associated with the Dhani. Thus, it is evident that the appellant had demonstrated the charges separately claimed for the mandap keeper service and for providing the catering service to the customers. Hence, the requirements of notification no.12/2003 have been duly complied with and accordingly, the service tax demand cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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