https://www.taxtmi.com/article/detailed?id=1271 Service tax applies to restaurants only where the establishment has air conditioning at any time during the financial year and holds a licence to serve alcoholic beverages, with the taxable event limited to serving food or beverages on the premises (excluding home delivery, take away and MRP sales). Short term accommodation is taxable for continuous stays under three months, subject to a declared tariff exemption threshold; providers not availing Cenvat credit are liable on a reduced portion of the gross charged. en-us Fri, 29 Apr 2011 11:47:00 +0530 Fri, 29 Apr 2011 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1271 Service tax applies to restaurants only where the establishment has air conditioning at any time during the financial year and holds a licence to serve alcoholic beverages, with the taxable event limited to serving food or beverages on the premises (excluding home delivery, take away and MRP sales). Short term accommodation is taxable for continuous stays under three months, subject to a declared tariff exemption threshold; providers not availing Cenvat credit are liable on a reduced portion of the gross charged. Articles Service Tax Fri, 29 Apr 2011 11:47:00 +0530 https://www.taxtmi.com/article/detailed?id=1271