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<h1>Service Tax Applies to Air-Conditioned Restaurants with Liquor Licenses from May 1, 2011, under Section 65(105)(zzzzv).</h1> Restaurant services subject to service tax, effective from May 1, 2011, include those provided by establishments with air-conditioning and a license to serve liquor. The relevant accounting codes are 00441067 for service tax and 00441068 for interest and penalties. Taxable services under section 65(105)(zzzzv) encompass any service related to serving food or beverages, including alcoholic drinks, by such restaurants. This applies if the establishment has air-conditioning at any point during the financial year and is licensed to serve alcohol.