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2017 (4) TMI 1026 - AT - Service TaxOutdoor catering service - whether the appellant is providing the service of outdoor catering as contended by the Department or involved in trading, that is running a restaurant as contended by the appellant? - Held that: - the activity of the appellant is running a restaurant - in the case of restaurant, the customer's choice of food is limited to the menu card - Sales Tax have been paid on the sale of food items in the restaurant and service tax is not leviable as Sales Tax and Service Tax are mutually exclusive - appeal allowed - decided in favor of appellant.
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