https://www.taxtmi.com/caselaws?id=365814 Service tax could not be levied again on the value of food and beverages supplied to airlines where the invoices separately reflected supply value and handling charges, and VAT had already been paid on the supply component. Section 3(9) of the APVAT Act, 2005 permits VAT on 60% of the taxable turnover but does not deem the remaining 40% to be a service element. The Tribunal followed earlier rulings that, where supply and service components are separately identified and VAT is discharged on the supply portion, the same value cannot be treated as taxable service merely because it falls outside the VAT base. The demand was therefore dropped. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 24 Aug 2018 02:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365814 Service tax could not be levied again on the value of food and beverages supplied to airlines where the invoices separately reflected supply value and handling charges, and VAT had already been paid on the supply component. Section 3(9) of the APVAT Act, 2005 permits VAT on 60% of the taxable turnover but does not deem the remaining 40% to be a service element. The Tribunal followed earlier rulings that, where supply and service components are separately identified and VAT is discharged on the supply portion, the same value cannot be treated as taxable service merely because it falls outside the VAT base. The demand was therefore dropped. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365814