2012 (11) TMI 86

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....t. ORDER Mrs. Archana Wadhwa, Judicial Member - The appellant is registered with Service Tax department under the category of "Mandap Keeper service", and discharging tax liability accordingly. The dispute in the present appeal relates to as to whether food and beverages supplied during such function conducted in the said banquet halls, where separate bills/invoices were raised, is requir....

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....Ltd. v. CST [2009] 19 STT 440 (Bang. - CESTAT) has held that service tax is not liable on supply of food in catering contracts once sale tax is leviable on supply of food. The said order of the Tribunal stands confirmed by the Hon'ble Karnataka High Court in CST v. LSG Sky Chef India (P.) Ltd. [2011] 32 STT 301/12 taxmann.com 293. By detailed order, accepting the assessee stands that they are elig....

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....eral exemption notification No. 12/03-ST. As such, learned AR submits that inasmuch as the issue is covered in respect of the same appellant for the earlier period, they should be directed to deposit the entire amount of demand of duty. 4. In his rejoinder, learned Advocate submits that while deciding the above decision in the case of Sayaji Hotels Ltd. (supra) the decision of the Tribunal in t....

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....e been supplied under separate invoices and have discharged the sale tax liability are required to be followed for extending the benefit of notification in question. The only decision which is in favour of the Revenue, is Tribunal's judgment in the same appellant's case Sayaji Hotels Ltd. (supra). However, we find that the said order was the subject matter of the appeal before the Hon'ble High Cou....