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2018 (4) TMI 1508 - AT - Service TaxMandap keeper services - appellant also providing food and / or catering services separately for which separate bills were raised - liability of service tax on food and beverage charges - N/N. 12/2003-ST dated 20.06.2003 - Held that: - the identical issue has come up before the Tribunal in the case of Narmada Jackson Hotel vs. CCE, Bhopal [2016 (2) TMI 872 - CESTAT NEW DELHI], where it was held that the appellant’s claim that the entire charges relating to buffet dinner should be excluded from the assessing value in terms of N/N. 12/2003-ST is clearly not sustainable - demand upheld - appeal dismissed - decided against appellant-assessee.
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