Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering

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....of human consumption or any drink in a restaurant or as outdoor catering.-      2C. Subject to the provisions of section 67, the value of service portion, in an activity wherein goods being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity at a restaurant or as outdoor catering, shall....

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....the fair market value of all goods and services supplied in or in relation to the supply of food or any other article of human consumption or any drink(whether or not intoxicating), whether or not supplied under the same contract or any other contract, after deducting-            (i)  the amount charged for such goods or services, if any; a....