https://www.taxtmi.com/caselaws?id=765973 A restaurant-cum-bar with air-conditioning in any part of the establishment, while licensed to serve alcoholic beverages, fell within the taxable service category under the pre-2012 regime, and the post-01.07.2012 regime also covered the service portion in food and beverage supply as a declared service. The assessee's own licence application and renewal history supported the existence of the qualifying condition for taxation, and a bare statement that the air-conditioner had been removed was not accepted without contemporaneous proof or communication to the authorities. On that basis, the extended period of limitation, interest, and penalties were sustained. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 11:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765973 A restaurant-cum-bar with air-conditioning in any part of the establishment, while licensed to serve alcoholic beverages, fell within the taxable service category under the pre-2012 regime, and the post-01.07.2012 regime also covered the service portion in food and beverage supply as a declared service. The assessee's own licence application and renewal history supported the existence of the qualifying condition for taxation, and a bare statement that the air-conditioner had been removed was not accepted without contemporaneous proof or communication to the authorities. On that basis, the extended period of limitation, interest, and penalties were sustained. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765973