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2011 (4) TMI 451 - HC - Service TaxDemand - out door catering service - Whether the cost of goods supplied should be treated as sale of goods and it cannot be charged to service tax - Notification No. 12/2003 dated 20-6-2003 - The Division Bench held that out door catering consists of goods namely, the articles of food etc., which would constitute sale. Hence, the value of the food articles are liable for sales tax which the State Government is liable to impose - The facts involved in the present case are identical to the facts that arose in the Writ Appeal Nos. 671 to 726/2011. - Decided in favor of the assessee
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