https://www.taxtmi.com/article/detailed?id=1272 Service tax applies to establishments that function as restaurants or equivalent eating places if they have air-conditioning in any part of the premises and hold a licence to serve alcoholic beverages, where services relate to serving food or beverages on the premises. The levy is on the gross amount charged for the composite supply, with specified exclusions such as ex gratia tips, local taxes, VAT or sales tax on food, sale of goods at MRP and delivery charges, and an abatement is available to separate the deemed sale component, subject to conditions including prohibition on availing Cenvat credit. en-us Fri, 29 Apr 2011 00:00:00 +0530 Sat, 30 Apr 2011 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1272 Service tax applies to establishments that function as restaurants or equivalent eating places if they have air-conditioning in any part of the premises and hold a licence to serve alcoholic beverages, where services relate to serving food or beverages on the premises. The levy is on the gross amount charged for the composite supply, with specified exclusions such as ex gratia tips, local taxes, VAT or sales tax on food, sale of goods at MRP and delivery charges, and an abatement is available to separate the deemed sale component, subject to conditions including prohibition on availing Cenvat credit. Articles Service Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1272