Specified restaurant service tax liability extends to air-conditioned sections and related areas, non-air-conditioned outlets remain exempt. A restaurant that has air conditioning or central air heating at any time during the year is a specified restaurant and its services in serving food or beverages attract service tax; in a complex with clearly demarcated restaurants served from a common kitchen only the specified restaurant's services are taxable while services of non-air-conditioned outlets remain exempt with CENVAT credit governed by the CENVAT Credit Rules. Services by a specified restaurant in other hotel areas are taxable, and goods sold on an MRP basis are excluded when valuing the taxable service portion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified restaurant service tax liability extends to air-conditioned sections and related areas, non-air-conditioned outlets remain exempt.
A restaurant that has air conditioning or central air heating at any time during the year is a specified restaurant and its services in serving food or beverages attract service tax; in a complex with clearly demarcated restaurants served from a common kitchen only the specified restaurant's services are taxable while services of non-air-conditioned outlets remain exempt with CENVAT credit governed by the CENVAT Credit Rules. Services by a specified restaurant in other hotel areas are taxable, and goods sold on an MRP basis are excluded when valuing the taxable service portion.
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