https://www.taxtmi.com/highlights?id=101480 Service tax on food and beverages served in a non-air-conditioned restaurant area was treated as outside the levy where the same establishment also contained an air-conditioned section. The exemption entry under Notification No. 25/2012-ST, as amended, was read in light of the levy's original focus on air-conditioned restaurants, supported by contemporanea exposition and the Board's clarification. Physical demarcation, separate billing, different pricing and distinct operation showed two severable restaurant services despite a common kitchen, so the non-air-conditioned area remained exempt and the demand was set aside. en-us Wed, 08 Jul 2026 09:08:54 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101480 Service tax on food and beverages served in a non-air-conditioned restaurant area was treated as outside the levy where the same establishment also contained an air-conditioned section. The exemption entry under Notification No. 25/2012-ST, as amended, was read in light of the levy's original focus on air-conditioned restaurants, supported by contemporanea exposition and the Board's clarification. Physical demarcation, separate billing, different pricing and distinct operation showed two severable restaurant services despite a common kitchen, so the non-air-conditioned area remained exempt and the demand was set aside. Highlights Service Tax Wed, 08 Jul 2026 09:08:54 +0530 https://www.taxtmi.com/highlights?id=101480