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    <title>2019 (3) TMI 1854 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the adjudicating authority&#039;s decision, dismissing the Revenue&#039;s appeal against a service tax demand for outdoor catering service. It was determined that the respondent&#039;s activities did not constitute taxable service as they did not charge separately for services provided, and VAT had already been levied on the food items sold. The Tribunal found no basis to impose service tax liability, affirming the absence of any infirmity in the decision to drop the service tax demand.</description>
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      <description>The Tribunal upheld the adjudicating authority&#039;s decision, dismissing the Revenue&#039;s appeal against a service tax demand for outdoor catering service. It was determined that the respondent&#039;s activities did not constitute taxable service as they did not charge separately for services provided, and VAT had already been levied on the food items sold. The Tribunal found no basis to impose service tax liability, affirming the absence of any infirmity in the decision to drop the service tax demand.</description>
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      <pubDate>Tue, 05 Mar 2019 00:00:00 +0530</pubDate>
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