Food Sales at PVR Counters Not Services, Taxable Only in Gold Class

PVR Limited Vs Principal Commissioner of Goods & Service Tax & Central Excise (CESTAT Delhi) New Delhi: The supply of food and beverages over the counter within a cinema complex does not constitute a taxable ‘service’ but is merely a transaction of sale of goods, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi bench has ruled. The decision provides clarity for multiplex operators concerning service tax liabilities on standard concessions offered to moviegoers, distinguishing them from premium services like ‘Gold Class’ where a service eleme...