Service tax exemption for serving food now confined to non air conditioned establishments; alcohol licence no longer disqualifies. Exemption from service tax applies to services of serving food or beverages by restaurants, eating joints or messes, excluding establishments having air conditioning or central air heating; an earlier additional exclusion for possession of a licence to serve alcoholic beverages was subsequently removed, so the exemption is now confined to non air conditioned (non centrally air heated) establishments.