Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Service tax liability on sale of food items at cinema counters was in issue. The tribunal held that supply of food items in packed form or after mere reheating constitutes a sale with no discernible element of service, and therefore does not fall within the taxable service category for levy of service tax. Applying the same legal position to the present facts, the demand for recovery along with interest and consequential liability could not be sustained. Accordingly, the impugned order was set aside and the appeal was allowed. - CESTAT
Service tax liability on sale of food items at cinema counters was in issue. The tribunal held that supply of food items in packed form or after mere reheating constitutes a sale with no discernible element of service, and therefore does not fall within the taxable service category for levy of service tax. Applying the same legal position to the present facts, the demand for recovery along with interest and consequential liability could not be sustained. Accordingly, the impugned order was set aside and the appeal was allowed. - CESTAT
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