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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Service or sale - sale of packed food to the airlines - Since ...


Airline Packed Food Sale Classified as Goods, Not Service; VAT Obligations Met, Not Outdoor Catering.

June 28, 2018

Case Laws     Service Tax     AT

Service or sale - sale of packed food to the airlines - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was specifically a sale of goods, Appellant has already discharged the VAT liability thereof. The same cannot be the outdoor catering services

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