Abatement entry no in case of Restaurent food

[VAMSI KRISHNA]

Sir,

Let me know relevent notification entry no for to claim 60% of abatement in case of serving of food in air conditioned primises

Thanks

AI Summary

Clarification on 60% Abatement for Food Service in AC Premises Under Rule 2C and Notification No.26/12-ST A user inquired about the relevant notification entry number to claim a 60% abatement for serving food in air-conditioned premises. Respondents clarified that the service portion for such activities is specified under Rule 2C of the Service Tax (Determination of Value) Rules, 2006, which states the service portion is 40% of the total amount charged. The abatement is addressed under Notification No.26/12-ST, while Notification No.24/12-ST pertains to the service portion. The discussion highlighted the distinction between abatement and valuation, with participants expressing gratitude for the clarification provided.