Cinema Food Sales Not a Taxable Service u/ss 65B(44) & 66E; No Service Tax on Cinema Snacks.

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....Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls within the definition of ‘service’ and ‘declared service’ in terms of Section 65B(44) and Section 66 E of the Act? - Held No - AT....