https://www.taxtmi.com/caselaws?id=234736 The Tribunal held that catering services provided by a Mandap Keeper were liable to service tax, rejecting the appellant's argument that food charges constituted a sale of goods exempt from tax. The appellant was directed to make a pre-deposit of Rs. 53 lakhs within eight weeks, with the balance of dues waived during the appeal process. The Tribunal emphasized the predominant nature of services over the sale of goods in such transactions and upheld the service tax liability, pending further examination of the time-bar issue during the final hearing. en-us Mon, 18 Feb 2013 00:00:00 +0530 Mon, 28 Apr 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234736 The Tribunal held that catering services provided by a Mandap Keeper were liable to service tax, rejecting the appellant's argument that food charges constituted a sale of goods exempt from tax. The appellant was directed to make a pre-deposit of Rs. 53 lakhs within eight weeks, with the balance of dues waived during the appeal process. The Tribunal emphasized the predominant nature of services over the sale of goods in such transactions and upheld the service tax liability, pending further examination of the time-bar issue during the final hearing. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234736