Modification of Exemption Scheme with respect to restaurants.

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....odification of Exemption Scheme with respect to restaurants. <br>News and Press Release<br>Dated:- 2-3-2013<br><BR>Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013....

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.... dated 1.3.2013 Exemption under S. No 19 will now be available only to non air-conditioned (non-centrally air-heated) restaurants. The dual requirement earlier that it should also have a license to ....

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....serve alcohol is being done away with; Therefore, with effect from 1st April, 2013, service tax will be leviable on taxable service provided in restaurants with air-conditioning or central air heatin....

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....g in any part of the establishment at any time during the year. ***** Valuation of taxable in case of restaurant services has been provided in Rule 2C<BR> News - Press release - PIB....