Service Tax Applies to Food Sales in Multiplex Theatres Due to Service Component Dominance Over Mere Sale of Food.

Sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - having regard to the fact that validity of payment of Service Tax on supply of food in air condition ambiance in a Restaurants being held to have assumed predominance over sale of food, Appellant is liable to pay Service Tax on the service component determined through abatement procedure. - AT .....

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