https://www.taxtmi.com/article/detailed?id=2095 The exemption for restaurants now applies only where the establishment does not provide air conditioning or central air heating in any part of the premises at any time during the year, so air conditioned eateries become taxable irrespective of whether they serve alcoholic beverages. Practical issues include levy where AC operates for part year, uncertainty whether takeaway or home delivery constitutes "serving" attracting tax, continuation of VAT and service tax overlap, statutory valuation rules allocating a portion of the gross amount to the service element, denial of CENVAT credit on specified goods, and a limited small scale provider exemption subject to exclusions. en-us Sat, 30 Mar 2013 10:33:33 +0530 Sat, 30 Mar 2013 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2095 The exemption for restaurants now applies only where the establishment does not provide air conditioning or central air heating in any part of the premises at any time during the year, so air conditioned eateries become taxable irrespective of whether they serve alcoholic beverages. Practical issues include levy where AC operates for part year, uncertainty whether takeaway or home delivery constitutes "serving" attracting tax, continuation of VAT and service tax overlap, statutory valuation rules allocating a portion of the gross amount to the service element, denial of CENVAT credit on specified goods, and a limited small scale provider exemption subject to exclusions. Articles Service Tax Sat, 30 Mar 2013 10:33:33 +0530 https://www.taxtmi.com/article/detailed?id=2095