https://www.taxtmi.com/circulars?id=52486 Service tax applies to services rendered by a specified restaurant-one with any air conditioning or central air heating at any time in the year. Where a complex has clearly demarcated air conditioned and non air conditioned restaurants supplied from a common kitchen, only the specified restaurant's services are taxable while the non AC outlet's services remain exempt with Cenvat credit treatment under the Cenvat Credit Rules. Services by a specified restaurant in other hotel areas are taxable, and goods sold on fixed MRP must be excluded when determining the service value. en-us Mon, 07 Oct 2013 00:00:00 +0530 Mon, 07 Oct 2013 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52486 Service tax applies to services rendered by a specified restaurant-one with any air conditioning or central air heating at any time in the year. Where a complex has clearly demarcated air conditioned and non air conditioned restaurants supplied from a common kitchen, only the specified restaurant's services are taxable while the non AC outlet's services remain exempt with Cenvat credit treatment under the Cenvat Credit Rules. Services by a specified restaurant in other hotel areas are taxable, and goods sold on fixed MRP must be excluded when determining the service value. Circulars Service Tax Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52486