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2009 (1) TMI 120 - AT - Service TaxService tax on supply of food items to Airlines – Outdoor Caterer Services - revenue demand tax on gross amount collected - Held that, if sales tax has been paid on the goods (food/beverage supplied), service tax cannot be levied on the same – since cost of the food items supplied is clearly available in the records, Commissioner’s finding that they are not entitled for the benefit of Not. 12/2003 which provides for deduction of the value of the goods and materials sold, is not correct
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