Case Law Details
Case Name : Sodexo Svc India Pvt. Ltd. Vs State Of Maharashtra And Ors. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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CA Koduri Jitendra Babu
In the case of Sodexo SVC India Private Limited. Vs The State of Maharashtra and Others, Bombay High Court has held that Sodexo meal vouchers are utility goods- Octroi & LBT can be levied on the same. Sodexo has preferred an appeal against the verdict in Supreme Court and Hon ‘ble Supreme Court has held that Sodexo Vouchers are not goods and therefore not liable for Octroi or LBT under Section 2(25) of the Maharashtra Municipal Corporation Act, by setting aside the judgement of the Bombay High Court. The Supreme Court held as under:
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Dear Sir,
Thanks for the article.
My query is :
If Sodexo is not a goods then is it liable for service tax?
Although sodexo discharges service tax on the service fee charged from customer as well as affiliate but do they need to pay service tax on the total value of the voucher after the honorable Supreme Court judgement?