https://www.taxtmi.com/caselaws?id=247725 The court upheld the validity of Section 66E(i) of the Finance Act, 1994, ruling that service tax is not applicable on the sale of goods and vice versa. It clarified that service tax is only applicable on the service element, not on the sale part. The judgment emphasized the distinction between the sale of food and drinks and the service provided, in accordance with Article 366(29A)(f) of the Constitution. Additionally, the court recommended measures to prevent double taxation by ensuring that VAT is not charged on the service component. en-us Tue, 06 May 2014 00:00:00 +0530 Thu, 27 Nov 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247725 The court upheld the validity of Section 66E(i) of the Finance Act, 1994, ruling that service tax is not applicable on the sale of goods and vice versa. It clarified that service tax is only applicable on the service element, not on the sale part. The judgment emphasized the distinction between the sale of food and drinks and the service provided, in accordance with Article 366(29A)(f) of the Constitution. Additionally, the court recommended measures to prevent double taxation by ensuring that VAT is not charged on the service component. Case-Laws Service Tax Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247725