2009 (8) TMI 479

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.... Period 4/06 to 3/07 4/07 to 3/08 Date of SCN 11-10-2007 23-10-2008 OIO No. & date 05/2009, dated 23-1-2009 06/2009, dated 23-1-2009 Service Tax Rs. 56,32,167 Rs. 1,98,57,240 Amount of Interest Under section 75 of the Act Under section 75 of the Act Penalty imposed 200 per day or 2% of the tax per month under section 76 of the Act 200 per day or 2% of the tax per month under section 76 of the Act 2. After hearing both sides on the stay applications, we find that that dispute is no longer res integra and, therefore, dispensing with requirement of pre-deposit, we take up the appeals proper. The appellants are engaged in the business of preparation and supply of meals and snacks to various ....

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.... to the supply of food; the amount which represented the cost of the food items. The appellants had paid sales tax on food items to the State Government. The Tribunal found as follows :— "6. ... In this connection, we have to take note of the clause (f) of article 366(29A) of the Constitution of India introduced vide 46th Amendment of the Act. It reads as follows : '366(29A). "tax on the sale or purchase of goods" includes— ** ** ** (f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxing), where such supply of service, is for cash, deferred payment or other valuable consideration.' The....