TaxTMI 
TaxTMI 
2024 (6) TMI 846
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....s a taxable service covered under section 60(105)(zzt) of the Finance Act, 1994 (FA 1994). 2. During scrutiny of the ST3 Returns filed by the appellant, it was noticed that they have claimed 50% abatement of gross amount charge from their clients in terms of Notification Nos. 20/2004-ST dated 10/09/2004 and 01/2006-ST dated 01/03/2005. As per the fast food agreement entered into by the appellant with their clients i.e. M/s Tata Consultancy Services Ltd (TCSL) and M/s Accenture Services Private Ltd (ASPL) the appellant have supplied only snacks and fast food items and did not appear to have supplied any 'substantial and satisfying meals', as envisaged by the above notifications. It hence appeared that they were not eligible to avail the ben....
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.... food stuff in the said space to be purchased by the employees of their client for a price which is necessarily to be equated for shop or restaurant. c) Notification number 20/2004 dated 10/09/24 provides a methodology to determine the service value in a composite transaction involving sale and service by permitting the portion meant of 50% of the gross value between the sale and service. Therefore, there is a need to avoid any arrow interpretation of the term 'meal' as explained in the said notification. d) The SCN's issued to the appellant proceeds on the assumption that the food items supplied by them is not a 'substantial and satisfying meal' as envisaged in the notification number 20/0024 - ST without any material being brought on ....
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....fication number 20/2004 - ST dated 10/09/2004 and 1/2006- ST which was meant for the supply of 'a substantial and satisfying meal' as envisaged under the notification. B. A SCN was issued to the appellant and the matter adjudicated only on the ground that they were not eligible for the benefit of the said notification since they did not satisfy the condition stated in the notification. The appellant has now sought to enlarge the scope of the appeal by challenging the applicability of the very levy itself in their case. C. As per Notification 1/2006- ST at Sl. No. 8 under the head 'catering', it is clearly stated that the exemption shall apply in cases where the outdoor caters also provide food and the invoice bill or challan issued indi....