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    <title>2018 (7) TMI 1759 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal determined that the services provided by the respondent should be classified as &#039;restaurant service&#039; rather than &#039;outdoor catering service&#039; for Service Tax liability. The decision was based on the distinction that &#039;restaurant service&#039; involves fixed prices, menu cards, and limited customer interaction, unlike &#039;outdoor catering service&#039; which offers personalized choices to customers. As a result, the Tribunal upheld the order in favor of the respondent, dismissing the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364451</link>
      <description>The Tribunal determined that the services provided by the respondent should be classified as &#039;restaurant service&#039; rather than &#039;outdoor catering service&#039; for Service Tax liability. The decision was based on the distinction that &#039;restaurant service&#039; involves fixed prices, menu cards, and limited customer interaction, unlike &#039;outdoor catering service&#039; which offers personalized choices to customers. As a result, the Tribunal upheld the order in favor of the respondent, dismissing the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 26 Jul 2018 00:00:00 +0530</pubDate>
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