https://www.taxtmi.com/caselaws?id=247170 Value Added Tax cannot be imposed on the service component of restaurant supplies once that component has already been brought within the service tax regime. The Court held that VAT applies to the sale of goods, not to the service element, and that treating 40% of the billed value for food and beverage service as taxable under service tax barred a second levy under VAT on the same portion. The rejection of the section 57 application proceeded on an erroneous view of taxability. The revision was allowed, the Tribunal and Commissioner orders were set aside, and the matter was remitted for fresh decision in line with this principle. en-us Thu, 10 Apr 2014 00:00:00 +0530 Sat, 25 Jul 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247170 Value Added Tax cannot be imposed on the service component of restaurant supplies once that component has already been brought within the service tax regime. The Court held that VAT applies to the sale of goods, not to the service element, and that treating 40% of the billed value for food and beverage service as taxable under service tax barred a second levy under VAT on the same portion. The rejection of the section 57 application proceeded on an erroneous view of taxability. The revision was allowed, the Tribunal and Commissioner orders were set aside, and the matter was remitted for fresh decision in line with this principle. Case-Laws VAT and Sales Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247170