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    <title>Appellants seek service tax refund on food service with VAT paid; department lacks evidence to justify reduced refund.</title>
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    <description>Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any proof in the form of a bill, etc., to substantiate the allegation that the banquet halls were rented out for a consideration - the department’s stand is not substantiated so far as the reduction of refund is concerned on merits.</description>
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      <description>Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any proof in the form of a bill, etc., to substantiate the allegation that the banquet halls were rented out for a consideration - the department’s stand is not substantiated so far as the reduction of refund is concerned on merits.</description>
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