https://www.taxtmi.com/article/detailed?id=686 The Mandap keeper service includes use of a mandap and related facilities, including catering. When catering is included in a composite bill an abatement reduces taxable value but bars Cenvat credit; foregoing abatement allows Cenvat but raises client charges. Notification relief permits excluding the value of goods (food) from service tax when documentary invoices identify the goods' value, so service tax applies only to the service component while VAT applies to food. Practically, separate billing or lump-sum hall charges with per-plate catering charges enable Cenvat recovery and segregate VAT and service tax liabilities. en-us Wed, 17 Feb 2010 15:42:38 +0530 Thu, 18 Feb 2010 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=686 The Mandap keeper service includes use of a mandap and related facilities, including catering. When catering is included in a composite bill an abatement reduces taxable value but bars Cenvat credit; foregoing abatement allows Cenvat but raises client charges. Notification relief permits excluding the value of goods (food) from service tax when documentary invoices identify the goods' value, so service tax applies only to the service component while VAT applies to food. Practically, separate billing or lump-sum hall charges with per-plate catering charges enable Cenvat recovery and segregate VAT and service tax liabilities. Articles Service Tax Wed, 17 Feb 2010 15:42:38 +0530 https://www.taxtmi.com/article/detailed?id=686