https://www.taxtmi.com/caselaws?id=772343 Outdoor catering is treated as a composite but divisible contract: the sale value of food is separable from the service element, so service tax applies only to the taxable service component where invoices separately show goods and service charges. Reimbursable expenditure for items such as flowers and posters is not includible in the taxable value. By contrast, facilitating marketing leads for a client in return for consideration linked to the billed amount falls within Business Auxiliary Service and is taxable accordingly. The analysis therefore distinguishes between exclusion of the goods and reimbursement components from service tax and taxation of marketing/promotion activity as a service. en-us Thu, 05 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772343 Outdoor catering is treated as a composite but divisible contract: the sale value of food is separable from the service element, so service tax applies only to the taxable service component where invoices separately show goods and service charges. Reimbursable expenditure for items such as flowers and posters is not includible in the taxable value. By contrast, facilitating marketing leads for a client in return for consideration linked to the billed amount falls within Business Auxiliary Service and is taxable accordingly. The analysis therefore distinguishes between exclusion of the goods and reimbursement components from service tax and taxation of marketing/promotion activity as a service. Case-Laws Service Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772343