Service tax on restaurant services: increased rate now applies to abated value, raising the effective tax on total bill. Valuation of services for serving food or beverages at restaurants with air conditioning or central air heating follows the existing rule treating a defined portion of the total amount charged as the taxable service value after an abatement; the revised central service tax rate applies to that abated value, increasing the effective tax on the total amount charged. Establishments without air conditioning or central air heating continue to fall within the exemption.
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Service tax on restaurant services: increased rate now applies to abated value, raising the effective tax on total bill.
Valuation of services for serving food or beverages at restaurants with air conditioning or central air heating follows the existing rule treating a defined portion of the total amount charged as the taxable service value after an abatement; the revised central service tax rate applies to that abated value, increasing the effective tax on the total amount charged. Establishments without air conditioning or central air heating continue to fall within the exemption.
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