Specified restaurant service tax applies where any part of an establishment is air-conditioned; non AC demarcated outlets remain exempt. Service tax applies to services rendered by a specified restaurant-one with any air conditioning or central air heating at any time in the year. Where a complex has clearly demarcated air conditioned and non air conditioned restaurants supplied from a common kitchen, only the specified restaurant's services are taxable while the non AC outlet's services remain exempt with Cenvat credit treatment under the Cenvat Credit Rules. Services by a specified restaurant in other hotel areas are taxable, and goods sold on fixed MRP must be excluded when determining the service value.