TaxTMI 
TaxTMI 
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
Abatement entry no in case of Restaurent food
30 Mar 2017 
5 Replies 
1772 Views Asked by
Service portion valuation: restaurant food treated as partly service, distinct from abatement and affecting taxable base.
Under Rule 2C of the Service Tax (Determination of Value) Rules the value of the service portion where food or drink is supplied at a restaurant or as outdoor catering is prescribed as forty percent of the total charge; Notification No.24/12 ST gives effect to this valuation, while abatement is addressed separately under Notification No.26/12 ST. (AI Summary)
Under Rule 2C of the Service Tax (Determination of Value) Rules the value of the service portion where food or drink is supplied at a restaurant or as outdoor catering is prescribed as forty percent of the total charge; Notification No.24/12 ST gives effect to this valuation, while abatement is addressed separately under Notification No.26/12 ST. (AI Summary)