https://www.taxtmi.com/caselaws?id=210157 The Tribunal held that the cost of goods supplied in outdoor catering services should be treated as sale of goods, following precedent. The assessee was exempted from service tax liability on the value of goods sold under Notification No. 12/2003. The Tribunal granted the assessee the benefit of the notification for food and beverages served to Airlines. The Division Bench determined the outdoor catering contract as a composite contract, subject to separate tax liabilities for service and sales aspects, emphasizing the need for bifurcation in tax assessments. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 28 Jan 2019 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210157 The Tribunal held that the cost of goods supplied in outdoor catering services should be treated as sale of goods, following precedent. The assessee was exempted from service tax liability on the value of goods sold under Notification No. 12/2003. The Tribunal granted the assessee the benefit of the notification for food and beverages served to Airlines. The Division Bench determined the outdoor catering contract as a composite contract, subject to separate tax liabilities for service and sales aspects, emphasizing the need for bifurcation in tax assessments. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210157