Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Composite Services | Separate Billing for Food and Banquet Hall Exempts from Service Tax Under Notification 12/2003 : Customs, Excise & Service Tax Appellate Tribunal
CESTAT Chennai holds that separate billing for food and banquet hall services entitles taxpayers to exemption under Notification 12/2003-ST, invalidating clubbed service tax demands.