https://www.taxtmi.com/caselaws?id=151290 Compulsory service charges collected with the price of food form part of taxable turnover because they are integral to the composite amount payable for food supplied and served. Unlike voluntary tips, which customers pay at their discretion, mandatory service charges have no independent existence apart from the sale transaction. Their inclusion as an addition to the sale price was approved, and the contention that they should be excluded from taxable turnover failed. en-us Thu, 28 Oct 1976 00:00:00 +0530 Mon, 03 Jun 2013 16:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151290 Compulsory service charges collected with the price of food form part of taxable turnover because they are integral to the composite amount payable for food supplied and served. Unlike voluntary tips, which customers pay at their discretion, mandatory service charges have no independent existence apart from the sale transaction. Their inclusion as an addition to the sale price was approved, and the contention that they should be excluded from taxable turnover failed. Case-Laws VAT and Sales Tax Thu, 28 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151290