https://www.taxtmi.com/caselaws?id=412620 The appellant-hotel, facing a service tax demand for food served in rooms, argued that it constituted a sale of goods, not a service, citing VAT charges on food and legal precedents. Emphasizing the absence of service elements in room service compared to a restaurant, they relied on a Board Circular and Tribunal judgment supporting their position. The Tribunal ruled in favor of the appellant, setting aside the tax demand and entitling them to consequential benefits, based on the interpretation that serving food in hotel rooms is a sale of goods, not a taxable service. en-us Thu, 05 Aug 2021 00:00:00 +0530 Mon, 28 Feb 2022 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412620 The appellant-hotel, facing a service tax demand for food served in rooms, argued that it constituted a sale of goods, not a service, citing VAT charges on food and legal precedents. Emphasizing the absence of service elements in room service compared to a restaurant, they relied on a Board Circular and Tribunal judgment supporting their position. The Tribunal ruled in favor of the appellant, setting aside the tax demand and entitling them to consequential benefits, based on the interpretation that serving food in hotel rooms is a sale of goods, not a taxable service. Case-Laws Service Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412620