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2021 (9) TMI 965 - AT - Service TaxLevy of service tax - restaurant service or not - service tax on the food served in the rooms - HELD THAT:- Reliance was placed on the Board Circular dated 10.05.2011, wherein the Board have clarified that food served in the hotel room is not liable to service tax. It was further held that for service of food in the hotel room, the said activity was not chargeable to service tax under the head ‘restaurant service’. Appeal allowed - decided in favor of appellant.
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