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Service Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Sale and supply of food as well as beverages in the multiplex ...


Service Tax Applies to Food Sales in Multiplex Theatres Due to Service Component Dominance Over Mere Sale of Food.

October 20, 2023

Case Laws     Service Tax     AT

Sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - having regard to the fact that validity of payment of Service Tax on supply of food in air condition ambiance in a Restaurants being held to have assumed predominance over sale of food, Appellant is liable to pay Service Tax on the service component determined through abatement procedure. - AT

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