https://www.taxtmi.com/caselaws?id=206027 The Tribunal held that in outdoor catering services, the cost of goods supplied should be treated as the sale of goods, not a service, granting exemption under Notification No. 12/2003. The High Court affirmed that outdoor catering contracts are composite, with sales tax on food articles and service tax on services, emphasizing the need for bifurcation. The Court referenced a previous judgment and disposed of the appeals in line with it. Emphasizing the correct interpretation of "Outdoor Catering Service," the Court clarified tax liabilities. The judgment provided a thorough analysis, ensuring a balanced decision favoring the assessee on tax implications in outdoor catering services. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 26 Dec 2011 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206027 The Tribunal held that in outdoor catering services, the cost of goods supplied should be treated as the sale of goods, not a service, granting exemption under Notification No. 12/2003. The High Court affirmed that outdoor catering contracts are composite, with sales tax on food articles and service tax on services, emphasizing the need for bifurcation. The Court referenced a previous judgment and disposed of the appeals in line with it. Emphasizing the correct interpretation of "Outdoor Catering Service," the Court clarified tax liabilities. The judgment provided a thorough analysis, ensuring a balanced decision favoring the assessee on tax implications in outdoor catering services. Case-Laws Service Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206027