https://www.taxtmi.com/caselaws?id=75815 In a composite catering arrangement for airlines, the food and beverage component, being separately identifiable and already subjected to VAT, was treated as a sale of goods under Article 366(29A) and not brought to service tax. Only the service element remained taxable as outdoor catering service, so the demand could not extend to the value of the supplies. The separable sale component also qualified for Notification No. 12/2003-ST, and the bona fide belief that tax was not payable on that component negatived extended-period invocation and penalties. en-us Mon, 31 Aug 2009 00:00:00 +0530 Tue, 18 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75815 In a composite catering arrangement for airlines, the food and beverage component, being separately identifiable and already subjected to VAT, was treated as a sale of goods under Article 366(29A) and not brought to service tax. Only the service element remained taxable as outdoor catering service, so the demand could not extend to the value of the supplies. The separable sale component also qualified for Notification No. 12/2003-ST, and the bona fide belief that tax was not payable on that component negatived extended-period invocation and penalties. Case-Laws Service Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75815