https://www.taxtmi.com/article/detailed?id=1266 Service tax applies to services of establishments that provide food or beverages on premises which have air-conditioning at any time during the financial year and hold a licence to serve alcoholic beverages; the levy targets the service component of composite bills. A statutory abatement on the gross amount charged is available to exclude the deemed sale portion, subject to non availment of Cenvat credit. Gross value includes separately shown service charges but excludes ex gratia tips, local taxes, sales tax/VAT on food, goods sold at MRP and delivery charges. Persons liable are restaurants meeting the air conditioning and liquor licence conditions. en-us Wed, 27 Apr 2011 09:37:54 +0530 Wed, 27 Apr 2011 09:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1266 Service tax applies to services of establishments that provide food or beverages on premises which have air-conditioning at any time during the financial year and hold a licence to serve alcoholic beverages; the levy targets the service component of composite bills. A statutory abatement on the gross amount charged is available to exclude the deemed sale portion, subject to non availment of Cenvat credit. Gross value includes separately shown service charges but excludes ex gratia tips, local taxes, sales tax/VAT on food, goods sold at MRP and delivery charges. Persons liable are restaurants meeting the air conditioning and liquor licence conditions. Articles Service Tax Wed, 27 Apr 2011 09:37:54 +0530 https://www.taxtmi.com/article/detailed?id=1266