https://www.taxtmi.com/caselaws?id=76116 Outdoor catering service for food supplied on board flights was considered eligible for Notification No. 12/03, as similarly placed providers had already received that benefit. The Tribunal noted that food supplied under the catering contract had suffered VAT/Sales Tax, so its value could not be included again in the service tax base. The lower authority was required to verify the notification properly, exclude the value of food items already subjected to VAT/Sales Tax, and then recompute any differential tax payable. The impugned order was set aside and the matter remanded for fresh adjudication and quantification. en-us Tue, 18 Aug 2009 00:00:00 +0530 Thu, 30 Sep 2010 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76116 Outdoor catering service for food supplied on board flights was considered eligible for Notification No. 12/03, as similarly placed providers had already received that benefit. The Tribunal noted that food supplied under the catering contract had suffered VAT/Sales Tax, so its value could not be included again in the service tax base. The lower authority was required to verify the notification properly, exclude the value of food items already subjected to VAT/Sales Tax, and then recompute any differential tax payable. The impugned order was set aside and the matter remanded for fresh adjudication and quantification. Case-Laws Service Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76116