https://www.taxtmi.com/article/detailed?id=1810 Services of serving food or beverages by a restaurant, eating joint or mess are exempt from service tax unless the establishment both has air conditioning or central heating at any time during the year and holds a licence to serve alcoholic beverages, in which case the service element is taxable. The levy targets the service component of composite contracts rather than mere sale, pick up or home delivery; abatement and Rule 2C valuation allocations apply to bundled supplies subject to non availment of Cenvat credit. en-us Tue, 10 Jul 2012 09:07:02 +0530 Tue, 10 Jul 2012 09:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1810 Services of serving food or beverages by a restaurant, eating joint or mess are exempt from service tax unless the establishment both has air conditioning or central heating at any time during the year and holds a licence to serve alcoholic beverages, in which case the service element is taxable. The levy targets the service component of composite contracts rather than mere sale, pick up or home delivery; abatement and Rule 2C valuation allocations apply to bundled supplies subject to non availment of Cenvat credit. Articles Service Tax Tue, 10 Jul 2012 09:07:02 +0530 https://www.taxtmi.com/article/detailed?id=1810