Service Tax on air-conditioned restaurants

[Jasbir Uppal]

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 

AI Summary

Service tax on air-conditioned restaurants: packed-food sales in such premises are taxable as declared goods and liable.
Amendment requires service tax on air-conditioned restaurants; packed-food sales in a multiplex-operated air-conditioned restaurant are liable because they are not covered by the mega-exemption entry and are captured as supply of declared goods, without distinction between food prepared by the supplier or by others, thereby attracting service tax liability.