https://www.taxtmi.com/caselaws?id=446397 CESTAT (New Delhi) held that sale of packaged or ready-to-eat food and beverages at cinema counters, sold over the counter or reheated and handed to patrons, constitutes sale of goods and not a taxable service; service tax is not leviable and the Service Tax (Determination of Value) Rules, 2006 do not apply. The tribunal distinguished premium seats where attendant service (ordering, table delivery, crockery collection) is provided, treating that as taxable service. The impugned order was set aside and the appeal allowed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 15 Sep 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446397 CESTAT (New Delhi) held that sale of packaged or ready-to-eat food and beverages at cinema counters, sold over the counter or reheated and handed to patrons, constitutes sale of goods and not a taxable service; service tax is not leviable and the Service Tax (Determination of Value) Rules, 2006 do not apply. The tribunal distinguished premium seats where attendant service (ordering, table delivery, crockery collection) is provided, treating that as taxable service. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446397