https://www.taxtmi.com/caselaws?id=205226 The Tribunal held that the services provided by the assessee in the lounge at Indira Gandhi International Airport did not qualify as "Airport services" under Section 65(105)(zzm) of the Finance Act, 1944. The assessee was not liable to pay service tax on the supply of food and beverages in the lounge as the primary function was the sale of goods, not the provision of a service. The value of goods and materials sold was excluded from the service tax liability. The Tribunal allowed the assessee's appeal and rejected the revenue's appeal, without addressing the extended period of limitation issue. en-us Wed, 22 Jun 2011 00:00:00 +0530 Fri, 17 Aug 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205226 The Tribunal held that the services provided by the assessee in the lounge at Indira Gandhi International Airport did not qualify as "Airport services" under Section 65(105)(zzm) of the Finance Act, 1944. The assessee was not liable to pay service tax on the supply of food and beverages in the lounge as the primary function was the sale of goods, not the provision of a service. The value of goods and materials sold was excluded from the service tax liability. The Tribunal allowed the assessee's appeal and rejected the revenue's appeal, without addressing the extended period of limitation issue. Case-Laws Service Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205226