Dated:- 05th April 2013
which will come into effect from April 1, 2013 has amended S. No. 19 of Notification 25/2012, all air-conditioned restaurants be required to pay service tax.
My question is we are dealing to served packed foods (Samosa, Patties, Pastry etc.) in the Multiplex run by our self, can we are liable to pay service tax under the air-conditioned restaurants or any other category
With regards
J.S. Uppal
Service Tax Applies to A/C Restaurants Selling Packed Foods in Multiplexes Under Section 66E of Finance Act, 1994. A participant in a discussion forum inquired about the applicability of service tax on air-conditioned restaurants, specifically questioning whether selling packed foods like samosas and pastries in a self-operated multiplex falls under this tax category. The response clarified that service tax must be paid as the activity is not exempt under entry 19 of the relevant notification. It further explained that the business is covered under clause (i) of Section 66E of the Finance Act, 1994, which does not distinguish between self-prepared and externally sourced food items. (AI Summary)
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