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    <title>Newspaper Costs Excluded from Outdoor Catering Service Valuation for Service Tax; Not Similar to Food Items.</title>
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    <description>Valuation - Outdoor catering services - Newspapers supplied by the appellant on behalf of the railways can by no stretch of imagination, be considered to be in the same line of food or food articles - the cost of the newspapers cannot form part of value of ‘catering services’.</description>
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      <description>Valuation - Outdoor catering services - Newspapers supplied by the appellant on behalf of the railways can by no stretch of imagination, be considered to be in the same line of food or food articles - the cost of the newspapers cannot form part of value of ‘catering services’.</description>
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