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 is dealt by Rule 2C of Determination of Value Rules,2006 as follows :- Service portion in outdoor catering 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 such outdoor catering, the Service tax is payable on 60% of Value ie 12.36*60% is the amount of Service tax Payable.
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