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Service Tax - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Taxability/non-taxability - business of sale of packed food and ...


Taxability of Packed Food Sales on Trains: Rule 2C Inapplicable Due to Lack of Service Component in Transactions.

February 4, 2022

Case Laws     Service Tax     AT

Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at stalls at railway stations - In the facts of the present case, no machinery provision was also there for bifurcation of the transaction into service portion and sale portion, for levy of service tax. Rule 2C was introduced in the Service Tax Determination of Valuation Rules, 2006 with effect from 1 July, 2012 vide Notification No. 24/2012-ST, which has provided for mode of bifurcation by allowing abatement for the sale portion in the case of service of food in a restaurant or in the course of outdoor catering. Even under Rule 2C, the activity of the respondent assessee is not covered. - there is no element of service involved - AT

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