https://www.taxtmi.com/article/detailed?id=2108 Service tax now applies to serving food in restaurants where air-conditioning is present, including partial or seasonal AC areas; prepackaged MRP sales, takeaway, and free home delivery are excluded. Administratively, only the apportioned service portion of the bill is taxed while separate service charges are treated as fees; concurrent VAT on the full bill plus service tax on the service component creates an overlap resembling double taxation. en-us Mon, 15 Apr 2013 11:41:04 +0530 Mon, 15 Apr 2013 11:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2108 Service tax now applies to serving food in restaurants where air-conditioning is present, including partial or seasonal AC areas; prepackaged MRP sales, takeaway, and free home delivery are excluded. Administratively, only the apportioned service portion of the bill is taxed while separate service charges are treated as fees; concurrent VAT on the full bill plus service tax on the service component creates an overlap resembling double taxation. Articles Service Tax Mon, 15 Apr 2013 11:41:04 +0530 https://www.taxtmi.com/article/detailed?id=2108