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2010 (9) TMI 21 - AT - Service TaxDeduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap Keeper and Catering of food and beverages served in the Mandap. - Held that: - the Appellant cannot claim that they are selling the food and drink, as the price charged for supply of food and drink is loaded with the value of various services and is in fact, the price for catering service, not for sale of food and drinks. When a Mandap Keeper, while providing catering service as part of the service in relation to use of Mandap by his client, serves the food and drink, just because by virtue of the legal fiction of Article 366 (29A) (f) of COI sales tax is charged on the supply of the foods and drink served by treating the same as deemed sale, the MandapKeeper does not became the seller of food and drinks for the purpose of Notification No. 12/03-St. - Considering totality of the facts and circumstances of the case and in absence of any evidence to the aspect of undue hardship before us, we direct the appellant to make pre deposit of Rs. 60.00 lakhs
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