https://www.taxtmi.com/caselaws?id=75861 In a composite convention service contract, the value attributable to food and beverages could not be included again in the service tax base where that component had already suffered VAT or sales tax. Applying the distinction between sale and service components, and the principle of mutual exclusivity under Article 366(29A) of the Constitution and Notification No. 12/2003-ST, the Tribunal held that double taxation on the same value was impermissible. The demand of service tax on the food and beverages component was therefore not sustainable, and the consequential penalties also failed. en-us Thu, 30 Jul 2009 00:00:00 +0530 Wed, 12 Nov 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75861 In a composite convention service contract, the value attributable to food and beverages could not be included again in the service tax base where that component had already suffered VAT or sales tax. Applying the distinction between sale and service components, and the principle of mutual exclusivity under Article 366(29A) of the Constitution and Notification No. 12/2003-ST, the Tribunal held that double taxation on the same value was impermissible. The demand of service tax on the food and beverages component was therefore not sustainable, and the consequential penalties also failed. Case-Laws Service Tax Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75861