https://www.taxtmi.com/caselaws?id=375249 Expenses incurred as a pure agent for supplying newspapers to train passengers were outside the taxable value of outdoor catering services and had to be excluded under the valuation rules. Packed confectionary items sold at printed MRP and subjected to VAT were treated as sale of goods, not as catering service, so no Service Tax could be levied again on the same value. On that basis, denial of abatement under Notification No. 1/2006-ST was unsustainable, and the demand was also time-barred because the record showed no suppression, wilful misstatement, or mala fide conduct. The demand, interest, and penalty were set aside. en-us Wed, 13 Feb 2019 00:00:00 +0530 Wed, 12 Jun 2019 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375249 Expenses incurred as a pure agent for supplying newspapers to train passengers were outside the taxable value of outdoor catering services and had to be excluded under the valuation rules. Packed confectionary items sold at printed MRP and subjected to VAT were treated as sale of goods, not as catering service, so no Service Tax could be levied again on the same value. On that basis, denial of abatement under Notification No. 1/2006-ST was unsustainable, and the demand was also time-barred because the record showed no suppression, wilful misstatement, or mala fide conduct. The demand, interest, and penalty were set aside. Case-Laws Service Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375249