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Case Law Details

Case Name : PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi)
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PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi) In a recent decision by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi, PVR Limited emerged victorious in a dispute against the Commissioner of Service Tax regarding the demand for service tax on the sale of food and beverages at their cinema halls. The CESTAT Delhi, in its order, set aside the Order-in-Original passed by the Commissioner of Service Tax and ruled in favor of PVR Limited. This article provides a comprehensive overview of the case and the key arguments considered by the tribunal. Background: PVR L...
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One Comment

  1. anil says:

    dining restoreant has to pay service tax as they provide service .or when cold drink is sold on higher price then mpr and they say to avoid law of maximum retail price , we give service also. now they will pay

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