https://www.taxtmi.com/article/detailed?id=2063 Service tax now applies to all restaurants, eating joints and messes that have air conditioning or central air heating in any part of the premises, removing the prior liquor licence condition; however, the exemption's use of the term "establishment" remains ambiguous and has been interpreted by revenue authorities to encompass entire buildings, causing non-AC outlets within larger premises to be subject to tax when other parts of the same establishment have AC. en-us Tue, 05 Mar 2013 11:15:41 +0530 Tue, 05 Mar 2013 11:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2063 Service tax now applies to all restaurants, eating joints and messes that have air conditioning or central air heating in any part of the premises, removing the prior liquor licence condition; however, the exemption's use of the term "establishment" remains ambiguous and has been interpreted by revenue authorities to encompass entire buildings, causing non-AC outlets within larger premises to be subject to tax when other parts of the same establishment have AC. Articles Service Tax Tue, 05 Mar 2013 11:15:41 +0530 https://www.taxtmi.com/article/detailed?id=2063