https://www.taxtmi.com/caselaws?id=765031 The SC dismissed the appeal, upholding CESTAT's conclusion that sale of food and beverages at counters within a cinema complex does not attract service tax as a declared service under ss.65B(44)/66E and that Service Tax (Determination of Value) Rules, 2006 are inapplicable. The impugned CESTAT order dated 30.11.2023 was left undisturbed for lack of any reason to interfere. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 12 Sep 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765031 The SC dismissed the appeal, upholding CESTAT's conclusion that sale of food and beverages at counters within a cinema complex does not attract service tax as a declared service under ss.65B(44)/66E and that Service Tax (Determination of Value) Rules, 2006 are inapplicable. The impugned CESTAT order dated 30.11.2023 was left undisturbed for lack of any reason to interfere. Case-Laws Service Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765031