https://www.taxtmi.com/caselaws?id=362538 Food supplied separately by an air-catering provider was treated as a sale of goods, not outdoor catering service, where the invoice separately identified the food component and the supplier was not serving the food on board to passengers. The transaction was characterised by the passing of property in the goods, bringing it within the constitutional concept of a sale of food. Because VAT had already been discharged on that component, it could not be subjected again to service tax under the levy for outdoor catering. The service tax demand on the food component was therefore unsustainable. en-us Tue, 26 Jun 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362538 Food supplied separately by an air-catering provider was treated as a sale of goods, not outdoor catering service, where the invoice separately identified the food component and the supplier was not serving the food on board to passengers. The transaction was characterised by the passing of property in the goods, bringing it within the constitutional concept of a sale of food. Because VAT had already been discharged on that component, it could not be subjected again to service tax under the levy for outdoor catering. The service tax demand on the food component was therefore unsustainable. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362538