9911796707
TMI Blog2009 (8) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on the entire value received by the appellants from M/s. Air India. It has been argued on behalf of the appellants that part of the value relates to supply of food items on which they are paying VAT/Sales Tax. They have also claimed benefit of Notification No. 12/03, dated 20-6-2003. In the light of the various decisions held that- the present appellants are also entitled to the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion raised in this case is on what part of the gross value, the service tax is chargeable. 2. The impugned order passed by the adjudicating Commissioner demands service tax on the entire value received by the appellants from M/s. Air India. It has been argued on behalf of the appellants that part of the value relates to supply of food items on which they are paying VAT/Sales Tax. They have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are being discriminated against by the department. In support of his argument, he cites decisions of the Tribunal in the case of LSG Sky Chefs (India) (P.) Ltd. v. CST [2009] 19 STT 440 (Bang. - CESTAT) and in the case of the Grand Ashok v. CST [2009] 19 STT 435 (Bang. - CESTAT). 4. Heard the ld. JCDR, Shri V.V. Hariharan. He fairly states that the appellants are entitled to the benefit of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levied on the same. In the cited decisions of the Tribunal, it has also been held that the Commissioner has not examined correctly the applicability of the Notification No. 12/03, even though the cost of the food items supplied is clearly available in the records. The Tribunal has finally held that the Commissioner's finding that the appellants are not entitled to the benefit of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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