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    <title>hall charges received for party by a restaurent</title>
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    <description>The restaurant&#039;s provision of food and hall facilities for kitty parties constitutes a single bundled supply of food and accommodation; the same abatement applies to all components and service tax must be paid on the value remaining after applying that common abatement. Billing segmentation does not change classification. The reply does not separately address luxury tax.</description>
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      <law>Service Tax</law>
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