https://www.taxtmi.com/caselaws?id=754018 CESTAT Chennai allowed the appeal challenging service tax demand on restaurant service. The tribunal held that service tax on restaurants requires both air-conditioning facility and licence to serve alcoholic beverages as per Board Circular 139/8/2011-TRU. For the period 01.05.2011 to 16.03.2012, appellant's air-conditioned restaurant lacked licence to serve alcohol, failing to meet restaurant service criteria. Additionally, the demand incorrectly included total liquor sales from licensed bar rather than limiting to food/beverages served therein. Service tax cannot be levied on alcoholic liquor for home consumption as it falls outside Service Tax Act provisions. en-us Fri, 14 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 08:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754018 CESTAT Chennai allowed the appeal challenging service tax demand on restaurant service. The tribunal held that service tax on restaurants requires both air-conditioning facility and licence to serve alcoholic beverages as per Board Circular 139/8/2011-TRU. For the period 01.05.2011 to 16.03.2012, appellant's air-conditioned restaurant lacked licence to serve alcohol, failing to meet restaurant service criteria. Additionally, the demand incorrectly included total liquor sales from licensed bar rather than limiting to food/beverages served therein. Service tax cannot be levied on alcoholic liquor for home consumption as it falls outside Service Tax Act provisions. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754018