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2008 (5) TMI 101 - AT - Service TaxAppellant-hotel - service tax liability on the amount received by way of sale of food & beverages to airlines– valuation – revenue plea is that Notification 30/97 provides for abatement of only 50% - held that when the actual cost of food and beverage is available, there is no need for paying service tax for the amounts received on account of their sale especially when sales tax has also been paid - waiver of pre-deposit of the entire tax demanded, interest and penalties granted
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