https://www.taxtmi.com/caselaws?id=791726 Meal-plan charges for hotel guests were analysed as a separate restaurant service rather than part of a naturally bundled accommodation package because invoices split room and food charges, the customer could opt for room-only stay, and food and beverage supply was also available independently. On those facts, accommodation continued to receive the 40% abatement applicable to lodging, while the food and beverage component qualified for the separate abatement available to restaurant services. The result stated in the text is that separate abatement was correctly availed on the restaurant charges and the demand, penalty, and related tax liability were not sustainable. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791726 Meal-plan charges for hotel guests were analysed as a separate restaurant service rather than part of a naturally bundled accommodation package because invoices split room and food charges, the customer could opt for room-only stay, and food and beverage supply was also available independently. On those facts, accommodation continued to receive the 40% abatement applicable to lodging, while the food and beverage component qualified for the separate abatement available to restaurant services. The result stated in the text is that separate abatement was correctly availed on the restaurant charges and the demand, penalty, and related tax liability were not sustainable. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791726