Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Applies to A/C Restaurant Services, Exempts Non-A/C; MRP Goods Excluded from Tax Base Calculation.</h1> The Trade Notice No. 24/2013 clarifies the application of service tax on restaurant services. It specifies that service tax applies to services provided by air-conditioned or centrally heated restaurants, even if part of a complex with non-air-conditioned establishments using a common kitchen. Non-air-conditioned restaurants are exempt. Services provided by specified restaurants in other hotel areas, like pools or open spaces, are taxable. Goods sold on an MRP basis are excluded from the service tax calculation. The notice encourages dissemination of this information to relevant business entities for compliance and awareness.
TaxTMI 
TaxTMI 
