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    <title>Service Tax Applicability on AC Restaurants</title>
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    <description>Service tax applies to air conditioned restaurants supplying food and beverages; the taxable base is the gross amount of the bill, and any service charges included must be part of that taxable gross, while VAT is treated separately on the value of the goods supplied.</description>
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      <description>Service tax applies to air conditioned restaurants supplying food and beverages; the taxable base is the gross amount of the bill, and any service charges included must be part of that taxable gross, while VAT is treated separately on the value of the goods supplied.</description>
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      <law>Service Tax</law>
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