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    <title>Clarification on service tax rate on air-conditioned or air-heated restaurants, post increase in rate of service tax</title>
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    <description>Restaurants with air conditioning or central air heating in any part of the establishment are taxable; establishments without such facilities are exempt. Taxable restaurants must deduct sixty percent of the total amount charged and apply service tax to the remaining forty percent, producing an effective tax on the total amount when multiplied by the statutory rate.</description>
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    <pubDate>Tue, 09 Jun 2015 17:12:14 +0530</pubDate>
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      <description>Restaurants with air conditioning or central air heating in any part of the establishment are taxable; establishments without such facilities are exempt. Taxable restaurants must deduct sixty percent of the total amount charged and apply service tax to the remaining forty percent, producing an effective tax on the total amount when multiplied by the statutory rate.</description>
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