2021 (9) TMI 965

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....pellant Shri B. K. Jain, Authorised Representative for the Respondent ORDER The issue in this appeal is whether the appellant-assessee hotel, also providing restaurant service, whether they are liable to service tax on the food served in the rooms, under the head 'restaurant service'. 2. The appellant is engaged in providing short term accommodation in hotel as well as restaurant servi....

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....19 of the Assistant Commissioner and filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal No. 102-ST/APPL/LKO/2020 dated 28.05.2020 allowed the appeal filed by the department and confirmed the demand of service tax Rs. 4,25,768/-. 5. Learned Counsel for the appellant urges that it is an admitted fact on record, the appellant had served food to guests i....

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....it has been held - payment of VAT to State Government on sale of food and beverages to customers indicating that supply of good was an independent activity, thus two taxes, i.e. VAT and service tax cannot be levied on same value. 6. He also urges that sale of goods (food) in the present case has been excluded from definition of 'service' under Clause (44) Section 65B of Finance Act, 1994, as su....

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....on Tree Hotel vs. CGST, CE & Customs, Indore - 2020 (34) GSTL 220 (Tri. Del.) have been held that the activity of sale of food and delivery to the customers in the hotel room, is sale and not a composite transaction as in the case of restaurant. Reliance was placed on the Board Circular dated 10.05.2011 (supra), wherein the Board have clarified that food served in the hotel room is not liable to s....