2025 (1) TMI 1095 - SCH - Service Tax

Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls within the definition of service and declared service in terms of Section 65B(44) and Section 66 E of the Act? - it was held by CESTAT that no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie the provisions of Service Tax (Determination of Value) Rules 2006 will not be applicable. HELD THAT - There are no good reason to interfere with the impugned order dated 30.11.2023 passed by the Customs Excise Service Tax Appellate Tribunal New Delhi. Appeal dismissed.

Summary

Supreme Court Judgment Summary

Court: Supreme Court
Judges: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan

Representation:
- For the Petitioner: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Ms. Nisha Bagchi, Mr. Nachiketa Joshi, Mr. Navanjay Mahapatra, Ms. Arunima Dwivedi
- For the Respondent: Mr. V. Lakshmikumaran, Mr. D.K. Garg, Ms. Charanya Lakshmikumaran, Mr. Abhishek Garg, Ms. Falguni Gupta, Ms. Neha Choudhary, Mr. Ayush Agarwal, Ms. Umang Motiyani, Mr. Dhananjay Garg (AOR)

Order:

1. The delay in filing is condoned.
2. The Supreme Court found "no good reason to interfere" with the order dated 30.11.2023 from the Customs, Excise & Service Tax Appellate Tribunal, New Delhi.
3. The appeals are dismissed.
4. The question of law, if any, remains open for future consideration.
5. Any pending applications are disposed of.