https://www.taxtmi.com/caselaws?id=785475 Non-payment of service tax on separately billed banquet food and beverages was contested; tribunal reasoning relied on evidence of distinct invoicing for mandap keeper service and sale of food, finding that the invoice separation satisfied notification compliance and therefore clubbing the value of food with the service for assessing service tax was unwarranted, with the service tax demand set aside. A separate limitation contention was found prima facie tenable and supported by coordinate decisions, resulting in the appeal being allowed in favour of the appellant. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785475 Non-payment of service tax on separately billed banquet food and beverages was contested; tribunal reasoning relied on evidence of distinct invoicing for mandap keeper service and sale of food, finding that the invoice separation satisfied notification compliance and therefore clubbing the value of food with the service for assessing service tax was unwarranted, with the service tax demand set aside. A separate limitation contention was found prima facie tenable and supported by coordinate decisions, resulting in the appeal being allowed in favour of the appellant. Case-Laws Service Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785475