https://www.taxtmi.com/caselaws?id=450502 The CESTAT New Delhi held that supply of meals and food items by respondent to airlines constitutes sale of goods, not taxable service under section 65B(44) of Finance Act. The tribunal found that respondent merely supplied food loaded onto aircraft at airports without providing catering services, which were actually performed by airline crew. Relying on constitutional provisions under Article 366(29A) and precedents including Haldiram Marketing case, the tribunal concluded activities involving preparation, packaging and delivery of food items amount to sale rather than service. Service tax demand for period July 2012 to March 2016 was therefore unsustainable. Appeal dismissed, confirming Commissioner's order dated 31.01.2018. en-us Tue, 13 Feb 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450502 The CESTAT New Delhi held that supply of meals and food items by respondent to airlines constitutes sale of goods, not taxable service under section 65B(44) of Finance Act. The tribunal found that respondent merely supplied food loaded onto aircraft at airports without providing catering services, which were actually performed by airline crew. Relying on constitutional provisions under Article 366(29A) and precedents including Haldiram Marketing case, the tribunal concluded activities involving preparation, packaging and delivery of food items amount to sale rather than service. Service tax demand for period July 2012 to March 2016 was therefore unsustainable. Appeal dismissed, confirming Commissioner's order dated 31.01.2018. Case-Laws Service Tax Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450502