https://www.taxtmi.com/caselaws?id=76330 Sale of LPG cylinders to persons booking a mandapam was treated as a sale of goods, not a taxable catering service, because the respondent consistently maintained that no catering service was provided and that factual position was not controverted by the revenue. On that basis, Notification No. 12/2003-ST was held applicable and the exemption was extended. The cited Supreme Court decision was found inapposite because it did not concern sale of goods for the purpose of that notification. en-us Thu, 21 Jan 2010 00:00:00 +0530 Fri, 13 Aug 2010 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76330 Sale of LPG cylinders to persons booking a mandapam was treated as a sale of goods, not a taxable catering service, because the respondent consistently maintained that no catering service was provided and that factual position was not controverted by the revenue. On that basis, Notification No. 12/2003-ST was held applicable and the exemption was extended. The cited Supreme Court decision was found inapposite because it did not concern sale of goods for the purpose of that notification. Case-Laws Service Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76330