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    <title>Abatement entry no in case of Restaurent food</title>
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    <description>Under Rule 2C of the Service Tax (Determination of Value) Rules the value of the service portion where food or drink is supplied at a restaurant or as outdoor catering is prescribed as forty percent of the total charge; Notification No.24/12 ST gives effect to this valuation, while abatement is addressed separately under Notification No.26/12 ST.</description>
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