https://www.taxtmi.com/circulars?id=60594 The service tax rate for restaurant services was increased effective 1 June 2015; valuation of services for establishments having air conditioning or central air heating is governed by Rule 2C, which prescribes the service portion as a fixed proportion of the total amount charged, and the increased tax rate applies to the abated value. The abatement itself was not changed and exemption continues for establishments without air conditioning or central air heating at any time during the year. en-us Mon, 13 Jul 2015 00:00:00 +0530 Sat, 27 Apr 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60594 The service tax rate for restaurant services was increased effective 1 June 2015; valuation of services for establishments having air conditioning or central air heating is governed by Rule 2C, which prescribes the service portion as a fixed proportion of the total amount charged, and the increased tax rate applies to the abated value. The abatement itself was not changed and exemption continues for establishments without air conditioning or central air heating at any time during the year. Circulars Service Tax Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60594