https://www.taxtmi.com/caselaws?id=768064 CESTAT New Delhi ruled that supply of food and beverages in cinema complexes constitutes sale transactions rather than taxable services under Finance Act, 1994. The tribunal followed its earlier precedent in a similar case involving the same appellant for period 2013-2015, applying identical reasoning to the subsequent period 2015-2017. Court held that pre-packaged or reheated food items without additional service elements do not fall within definition of 'service' or 'declared service' under Sections 65B(44) and 66E. Appeal was allowed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Mon, 31 Mar 2025 08:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768064 CESTAT New Delhi ruled that supply of food and beverages in cinema complexes constitutes sale transactions rather than taxable services under Finance Act, 1994. The tribunal followed its earlier precedent in a similar case involving the same appellant for period 2013-2015, applying identical reasoning to the subsequent period 2015-2017. Court held that pre-packaged or reheated food items without additional service elements do not fall within definition of 'service' or 'declared service' under Sections 65B(44) and 66E. Appeal was allowed. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768064