https://www.taxtmi.com/caselaws?id=797049 Composite catering arrangements qualify for the relevant service-tax exemption when assessed by their overall commercial character; beverages and refreshments do not by themselves negate a substantial and satisfying meal. Composite contracts may contain separate sale and service elements, so service tax cannot extend to the value of food and beverages transferred as goods where VAT has been paid without identifying the taxable service component. Extended limitation is unavailable where registered taxpayers disclosed agreements, invoices, returns and VAT records, and the dispute concerns notification interpretation without suppression, wilful misstatement or intent to evade. Consequently, no service-tax liability, interest or penalties survive. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797049 Composite catering arrangements qualify for the relevant service-tax exemption when assessed by their overall commercial character; beverages and refreshments do not by themselves negate a substantial and satisfying meal. Composite contracts may contain separate sale and service elements, so service tax cannot extend to the value of food and beverages transferred as goods where VAT has been paid without identifying the taxable service component. Extended limitation is unavailable where registered taxpayers disclosed agreements, invoices, returns and VAT records, and the dispute concerns notification interpretation without suppression, wilful misstatement or intent to evade. Consequently, no service-tax liability, interest or penalties survive. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797049