Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
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Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
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