Appeal dismissed; sale of food/beverages at cinema counters not taxable as declared service under ss.65B(44)/66E The SC dismissed the appeal, upholding CESTAT's conclusion that sale of food and beverages at counters within a cinema complex does not attract service ...
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Appeal dismissed; sale of food/beverages at cinema counters not taxable as declared service under ss.65B(44)/66E
The SC dismissed the appeal, upholding CESTAT's conclusion that sale of food and beverages at counters within a cinema complex does not attract service tax as a declared service under ss.65B(44)/66E and that Service Tax (Determination of Value) Rules, 2006 are inapplicable. The impugned CESTAT order dated 30.11.2023 was left undisturbed for lack of any reason to interfere.
Supreme Court Judgment Summary
Court: Supreme Court Judges: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan
Representation: - For the Petitioner: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Ms. Nisha Bagchi, Mr. Nachiketa Joshi, Mr. Navanjay Mahapatra, Ms. Arunima Dwivedi - For the Respondent: Mr. V. Lakshmikumaran, Mr. D.K. Garg, Ms. Charanya Lakshmikumaran, Mr. Abhishek Garg, Ms. Falguni Gupta, Ms. Neha Choudhary, Mr. Ayush Agarwal, Ms. Umang Motiyani, Mr. Dhananjay Garg (AOR)
Order:
1. The delay in filing is condoned. 2. The Supreme Court found "no good reason to interfere" with the order dated 30.11.2023 from the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. 3. The appeals are dismissed. 4. The question of law, if any, remains open for future consideration. 5. Any pending applications are disposed of.
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