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Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors on 15 April, 2004
As regards the
judgment of Hon'ble Delhi High Court in case of Indian Railways Catering &
Tourism Corporation Ltd. (IRCTC Ltd.) v. Govt. ofNCT of Delhi & Others
(supra) cited by the Appellant, on going through this judgment, we find that
in this case, in para 39 of the judgment, Hon'ble Court has given a clear
finding that providing of food, snacks and water to the passengers on board
the trains is altogether different from outdoor catering service and Hon'ble
14 | P a g e ST/11315/2016-DB
Supreme Court's judgment in case of Tamil Nadu Kalyana Mandapam
Association v. Union of India (supra) is not applicable to providing of food,
snacks and water to passengers on board the trains and the same is pure
sale of goods.
Article 366 in Constitution of India [Constitution]
Section 67 in Finance Act, 1999 [Entire Act]
Imagic Creative Pvt. Ltd vs Commissioner Of Commercial Taxes & Ors on 9 January, 2008
Therefore the observations of Hon'ble Supreme Court in case of
Imagic Creative Pvt. Ltd. (supra) that payments of Service tax and VAT are
mutually exclusive is in consonance with observation of the Apex Court in
para 44 of its judgment in case of Tamil Nadu Kalyana Mandapam
Association v. Union of India (supra).
Section 73 in Finance Act, 1999 [Entire Act]
Lsg Sky Chefs (India) Pvt. Ltd. vs The Commissioner Of Service Tax on 29 April, 2008
21. That while deciding the above decision in the case of Sayaji Hotels Ltd.