https://www.taxtmi.com/forum/issue?id=4577 Service tax is asserted to apply to restaurant services, but applicability is presented as contingent on two statutory conditions: the establishment having a facility for centralized air conditioning or heating at any time during the year, and holding a licence to serve alcohol; the practitioner reports the hotel meets neither condition and therefore disputes liability. en-us Fri, 24 Aug 2012 12:31:01 +0530 Thu, 23 Jan 2025 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4577 Service tax is asserted to apply to restaurant services, but applicability is presented as contingent on two statutory conditions: the establishment having a facility for centralized air conditioning or heating at any time during the year, and holding a licence to serve alcohol; the practitioner reports the hotel meets neither condition and therefore disputes liability. Discussion-Forum Service Tax Fri, 24 Aug 2012 12:31:01 +0530 https://www.taxtmi.com/forum/issue?id=4577