Separately billed room-service food and beverages supplied in...

Separately billed room-service food and beverages supplied in hotel rooms were treated as sales rather than restaurant services because hotel rooms were not restaurant premises and no evidence linked the charges to room-service value; the related service-tax demand was set aside. Exclusive liquor-brand listing, displays and branded accessories constituted taxable promotional or sponsorship service, leaving that demand sustainable only within the normal limitation period. Actual electricity charges recovered from tenants on sub-meter readings and remitted to suppliers were not consideration for renting, so the demand was set aside. Extended limitation required deliberate evasion, not mere non-declaration; the surviving demand was restricted to the normal period.