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    <title>RESTAURANT SERVICE</title>
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    <description>Service tax exposure depends on meeting both airconditioning and licensed liquor service criteria for restaurant services. AC restaurants serving food and liquor under licence, and adjacent rooftop extensions, are treated as taxable restaurant services. Outlets serving only food without licensed liquor fall outside the restaurant service net. Venues hired to members for private events may not attract restaurant service tax but could be taxable under other service heads. The club&#039;s single excise registration with an earmarked liquor area is recorded.</description>
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      <description>Service tax exposure depends on meeting both airconditioning and licensed liquor service criteria for restaurant services. AC restaurants serving food and liquor under licence, and adjacent rooftop extensions, are treated as taxable restaurant services. Outlets serving only food without licensed liquor fall outside the restaurant service net. Venues hired to members for private events may not attract restaurant service tax but could be taxable under other service heads. The club&#039;s single excise registration with an earmarked liquor area is recorded.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 18 May 2011 15:43:37 +0530</pubDate>
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