https://www.taxtmi.com/article/detailed?id=7038 The note explains that under the negative list regime restaurant services are a declared service with specified exemptions, and Rule 2C prescribes percentages (40% restaurant, 60% outdoor caterer) and a definition of ''total amount'' to determine the taxable service portion, while constitutional analysis permits taxation of the service component of composite food supply but finds parliamentary levy on short term hotel accommodation incompatible with State power to tax luxuries. en-us Wed, 19 Oct 2016 09:16:22 +0530 Wed, 19 Oct 2016 09:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7038 The note explains that under the negative list regime restaurant services are a declared service with specified exemptions, and Rule 2C prescribes percentages (40% restaurant, 60% outdoor caterer) and a definition of ''total amount'' to determine the taxable service portion, while constitutional analysis permits taxation of the service component of composite food supply but finds parliamentary levy on short term hotel accommodation incompatible with State power to tax luxuries. Articles Service Tax Wed, 19 Oct 2016 09:16:22 +0530 https://www.taxtmi.com/article/detailed?id=7038