2025 (1) TMI 1095

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..... s within the definition of service and declared service in terms of Section 65B(44) and Section 66 E of the Act? - it was held by CESTAT that no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie, the provisions of Service Tax (Determination of Value) Rules, 2006 will not be applicable. HELD THAT:- There are no good reason to interfere with the impu .....

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