Service tax on restaurant services increased; effective tax on abated value rises while abatement for food supply remains unchanged. The service tax rate for restaurant services was increased effective 1 June 2015; valuation of services for establishments having air conditioning or central air heating is governed by Rule 2C, which prescribes the service portion as a fixed proportion of the total amount charged, and the increased tax rate applies to the abated value. The abatement itself was not changed and exemption continues for establishments without air conditioning or central air heating at any time during the year.
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Provisions expressly mentioned in the judgment/order text.
Service tax on restaurant services increased; effective tax on abated value rises while abatement for food supply remains unchanged.
The service tax rate for restaurant services was increased effective 1 June 2015; valuation of services for establishments having air conditioning or central air heating is governed by Rule 2C, which prescribes the service portion as a fixed proportion of the total amount charged, and the increased tax rate applies to the abated value. The abatement itself was not changed and exemption continues for establishments without air conditioning or central air heating at any time during the year.
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