ST LAWS : Section 66E(I) of the Finance Act, 1994, Read with Rule 2C of the Service Tax (Determination of Value) Rules, 2006 – Declared Services – Valuation of Services Provided in Relation to Serving of Food or Beverages by a Restaurant, Eating Joint or a Mess Having Facility of Air-Conditioning or Central Air-Heating in Any Part of Establishment- Clarification on Rate of Service Tax on Restaurant Service
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