Vihar Aahar Pvt Ltd vs Cgst & Central Excise Ahmedabad South on 28 November, 2025
In this context, the
order passed by CESTAT in LSG Sky Chefs (I) Pvt Ltd (supra) is relevant
that service tax was not leviable when VAT was paid on supply of goods
deemed as sale and the agreement between parties made it clear that the
appellant was allowed only to sell readymade eatables. In this case, the
Commercial Tax department has confirmed collection of VAT on sale of these
14
Appeal No. ST/12939/2014-SM
eatables. It is also clear from the perusal of agreements / contracts between
the appellant and his clients that appellant was allowed only to sell such
eatables from the canteens / restaurants but no cooking for providing any
catering service was permitted to the appellant. Therefore, I am of the view
that the demand of Rs. 12,43,904/- is without jurisdiction and is liable to be
set aside.