services in relation to to serving of food or beverages

[Harsh Jindal]

A service provider is providing services in relation to to serving of food or beverages by a restaurant. The hotel is equipped with the fascility of centralized air conditioning. Is the provider liable to pay service tax?

AI Summary

Service Tax Applicability Questioned for Restaurants Without Alcohol License or Year-Round Air Conditioning A service provider questioned the applicability of service tax for services related to serving food or beverages in a centrally air-conditioned restaurant. One respondent confirmed that service tax is applicable. However, the original poster noted that the law specifies two conditions for tax applicability: having centralized air conditioning or heating at any time during the year and possessing a license to serve alcohol. The hotel in question does not meet both conditions, suggesting the service tax may not be applicable.