2009 (8) TMI 445

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....NICAL MEMBER G. Natarajan for the Appellant. V.V. Hariharan for the Respondent. ORDER Chittaranjan Satapathy, Technical Member - Heard both sides. The appellants are supplying food on board the flights of M/s. Air India. It is not in dispute that the appellants are coming under the category of "Outdoor Catering Service" provider. However, the question raised in this case is on what part o....

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....AT/Sales Tax on the same. He argues that in respect of that part of the charges, which represent the value of food items and on which VAT/Sales Tax has been paid, cannot form the chargeable value for service tax. He also argues that other 'in flight catering service providers' have been extended the benefits of Notification No. 12/03, whereas only the appellants are being discriminated against by ....

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....arly placed have been allowed the benefit of Notification No. 12/03. In these decisions, the Tribunal has held that under the catering contracts, the appellants supply food also and in terms of the Constitutional provisions, sales tax is leviable on the supply of such foods, and further that once sales tax is leviable on the supply of food, service tax cannot be levied on the same. In the cited de....