Service Tax Applies to Food Sales in Multiplex Theatres Due to Service Component Dominance Over Mere Sale of Food.

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....Sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - having regard to the fact that validity of payment of Service Tax on supply of food in air condition ambiance in a Restaurants being held to have assumed predominance over sale of food, Appellant is liable to pay Service Tax on the service component determined through abatement procedure. - AT....