Service Tax Demand Quashed as Cinema Counter Food Sales Not a Service: CESTAT Delhi

Cinepolis India Private Limited Vs Additional Director General (CESTAT Delhi) The appeal challenged an order dated 17.08.2020 issued by the Additional Director General of the Directorate General of GST Intelligence, which confirmed a service tax demand of ₹18,84,18,323 under Section 73 of the Finance Act, 1994, along with interest under Section 75 and a penalty of ₹16,45,68,787 under Section 78. The demand related to the sale of food and beverages at counters within cinema multiplexes operated by the appellant. The appellant operates and manages multiplexes with cinema halls and maintains ...