https://www.taxtmi.com/caselaws?id=783709 The dominant issue was whether service tax was leviable on the supply of food items at cinema counters, including items sold in packed form or supplied after reheating. Relying on its prior decision on the same question of law, the Tribunal held that such transactions are sales of goods with no identifiable element of service, and therefore fall outside the charging provisions for service tax; consequential interest and related liabilities could not survive. The impugned demand was set aside and the appeal was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 12:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783709 The dominant issue was whether service tax was leviable on the supply of food items at cinema counters, including items sold in packed form or supplied after reheating. Relying on its prior decision on the same question of law, the Tribunal held that such transactions are sales of goods with no identifiable element of service, and therefore fall outside the charging provisions for service tax; consequential interest and related liabilities could not survive. The impugned demand was set aside and the appeal was allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783709