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Specified Value - Restaurant or as outdoor catering services

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..... ice Tax (Determination of Value) Rules, 2006 Value of taxable service i.e., service portion in a contract in relation to restaurant service will be determined as per rule 2C and then service tax @14% will be paid on such service portioned amount as follows: Sl.no. Description Percentage of total amount 1. Service portion in an activity where goods etc., is supplied as a part of activity, at .....

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