https://www.taxtmi.com/manuals?id=833 The document clarifies that when food or drink is supplied as part of an activity by restaurants or caterers, the value of the goods is treated as a sale and not as service, and only the residual service portion is taxable; mixed contracts may be dissected into sale and service components, and an exemption applies to establishments without air conditioning or central heating. en-us Fri, 20 Mar 2015 16:21:00 +0530 Thu, 07 Jul 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=833 The document clarifies that when food or drink is supplied as part of an activity by restaurants or caterers, the value of the goods is treated as a sale and not as service, and only the residual service portion is taxable; mixed contracts may be dissected into sale and service components, and an exemption applies to establishments without air conditioning or central heating. Manuals Service Tax Fri, 20 Mar 2015 16:21:00 +0530 https://www.taxtmi.com/manuals?id=833