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of <h1>Service tax applies to air-conditioned restaurant services, including shared kitchens; non-AC restaurants remain exempt. MRP goods excluded.</h1> The circular issued by the Ministry of Finance clarifies the applicability of service tax on restaurant services following modifications in the 2013 Budget. It states that service tax applies to food and beverage services in air-conditioned restaurants, even if they share a kitchen with non-air-conditioned establishments. Non-air-conditioned restaurants remain exempt from service tax. Additionally, services provided by specified restaurants in other hotel areas, such as swimming pools, are taxable. Goods sold on an MRP basis are excluded from the service tax calculation. The circular instructs relevant authorities to disseminate this information to field formations and taxpayers.
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