Sodexo Meal Vouchers held not to be taxable as they are a service and not goods
Aug. 17, 2016
Appellant company was providing 'Sodexo Meal Vouchers, and resisted the imposition of Local Body Tax on the ground that it was providing services to the establishments and, therefore, such agreements were for service and not for sale of goods. High Court held against the appellant. Allowing the appeal the Supreme Court held that Sodexo Meal Vouchers are not 'goods' u/s 2(25), and are not liable for either Octroi or LBT.-500146
