https://www.taxtmi.com/caselaws?id=794762 Packaged drinking mineral water supplied in Shatabdi and Rajdhani Express trains was treated as a sale of goods, not as part of a taxable catering service, because the contractual and factual character of the transaction pointed to a sale. On that basis, the Tribunal held that service tax was not payable on the value of the mineral water, and Rule 2C of the Service Tax (Determination of Value) Rules, 2006 did not justify levy on that supply. The governing principle stated was that a transaction characterised as a sale of goods does not attract service tax merely because it is connected with catering arrangements. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794762 Packaged drinking mineral water supplied in Shatabdi and Rajdhani Express trains was treated as a sale of goods, not as part of a taxable catering service, because the contractual and factual character of the transaction pointed to a sale. On that basis, the Tribunal held that service tax was not payable on the value of the mineral water, and Rule 2C of the Service Tax (Determination of Value) Rules, 2006 did not justify levy on that supply. The governing principle stated was that a transaction characterised as a sale of goods does not attract service tax merely because it is connected with catering arrangements. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794762