https://www.taxtmi.com/forum/issue?id=106247 Exemption for non-air-conditioned dining supplied from a common kitchen applies only when the air-conditioned and non-air-conditioned restaurants are clearly demarcated and separately named; if they operate under the same name, tax is chargeable on services from the air-conditioned portion. To meet the condition, entities may adopt distinct names for the two areas, and advisers cautioned that failing clear demarcation or separate naming may invite tax liability or suggest paying tax to avoid litigation. en-us Mon, 18 Nov 2013 13:01:06 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106247 Exemption for non-air-conditioned dining supplied from a common kitchen applies only when the air-conditioned and non-air-conditioned restaurants are clearly demarcated and separately named; if they operate under the same name, tax is chargeable on services from the air-conditioned portion. To meet the condition, entities may adopt distinct names for the two areas, and advisers cautioned that failing clear demarcation or separate naming may invite tax liability or suggest paying tax to avoid litigation. Discussion-Forum Service Tax Mon, 18 Nov 2013 13:01:06 +0530 https://www.taxtmi.com/forum/issue?id=106247