35 ITC on Food & Beverages Allowed in Event Management Services as Part of Composite Supply: Facts of the matter: The applicant is engaged in event management and tourism services, organizing corporate events, conferences, training programs, and offsite meetings. For executing events, the applicant procures bundled services from hotels, including: Accommodation, Conference facilities, Food and beverages, Event-related arrangements. Hotels typically issue: Either a single consolidated invoice, or Itemized invoices covering all services. The applicant supplies a comprehensive event package to corporate clients and charges a consolidated .......