https://www.taxtmi.com/forum/issue?id=4644 Service taxation applies to restaurants only if both an air-conditioning facility exists at any time during the financial year and the establishment holds a licence to serve alcoholic beverages, with exclusions for home delivery, take-away and goods sold at MRP; short term accommodation tax applies to stays under three months and is exempted for establishments with declared tariffs below a prescribed daily threshold, while notification-based reduced taxable valuation applies where Cenvat credit is not utilised. en-us Tue, 04 Sep 2012 14:02:49 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4644 Service taxation applies to restaurants only if both an air-conditioning facility exists at any time during the financial year and the establishment holds a licence to serve alcoholic beverages, with exclusions for home delivery, take-away and goods sold at MRP; short term accommodation tax applies to stays under three months and is exempted for establishments with declared tariffs below a prescribed daily threshold, while notification-based reduced taxable valuation applies where Cenvat credit is not utilised. Discussion-Forum Service Tax Tue, 04 Sep 2012 14:02:49 +0530 https://www.taxtmi.com/forum/issue?id=4644