https://www.taxtmi.com/caselaws?id=794573 Restaurant service tax under the Finance Act, 1994 was confined to the air-conditioned restaurant service covered by the exemption structure in Notification No. 25/2012-ST as amended, and could not be extended to food and beverages supplied in a separately demarcated non-air-conditioned section merely because another part of the same premises was air-conditioned. The Tribunal treated the common kitchen, separate billing, and distinct restaurant segments as supporting separate service streams, and relied on the Board's contemporaneous circular as a relevant clarification. On that basis, service tax was not leviable on the non-air-conditioned portion, and the demand and penalty were unsustainable. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794573 Restaurant service tax under the Finance Act, 1994 was confined to the air-conditioned restaurant service covered by the exemption structure in Notification No. 25/2012-ST as amended, and could not be extended to food and beverages supplied in a separately demarcated non-air-conditioned section merely because another part of the same premises was air-conditioned. The Tribunal treated the common kitchen, separate billing, and distinct restaurant segments as supporting separate service streams, and relied on the Board's contemporaneous circular as a relevant clarification. On that basis, service tax was not leviable on the non-air-conditioned portion, and the demand and penalty were unsustainable. Case-Laws Service Tax Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794573