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of <h1>Service Tax Now Applies to All Air-Conditioned Restaurants, Regardless of Alcohol License, Since April 2013 Announcement.</h1> As of April 1, 2013, service tax applies to all restaurants with air-conditioning or central heating at any time during the year, regardless of whether they are licensed to serve alcoholic beverages. Previously, both conditions were required for the tax to apply. This change was announced by the Minister of State for Finance in response to a question in the Lok Sabha.
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