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Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
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Service tax on food and beverages served in a non-air-conditioned restaurant area was treated as outside the levy where the same establishment also contained an air-conditioned section. The exemption entry under Notification No. 25/2012-ST, as amended, was read in light of the levy's original focus on air-conditioned restaurants, supported by contemporanea exposition and the Board's clarification. Physical demarcation, separate billing, different pricing and distinct operation showed two severable restaurant services despite a common kitchen, so the non-air-conditioned area remained exempt and the demand was set aside.
Service tax on food and beverages served in a non-air-conditioned restaurant area was treated as outside the levy where the same establishment also contained an air-conditioned section. The exemption entry under Notification No. 25/2012-ST, as amended, was read in light of the levy's original focus on air-conditioned restaurants, supported by contemporanea exposition and the Board's clarification. Physical demarcation, separate billing, different pricing and distinct operation showed two severable restaurant services despite a common kitchen, so the non-air-conditioned area remained exempt and the demand was set aside.
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