Clarification on rate of service tax on restaurant service

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....Central Excise & Service Tax (All) Director General of Service Tax Director General of Central Excise Intelligence Director General of Audit, Principal Commissioner/ Commissioner of Customs and Central Excise (All) Principal Commissioner/Commissioner of Central Excise and Service Tax (All) Principal Commissioner/Commissioner of Service Tax (All) Madam/Sir, Subject: Clarification on rate of....

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.... activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity, at a restaurant has been specified as 40 percentage of the total amount charged for such supply. In Budget, 2015, no change has been made in abatement and the rate of service tax on the abated value has been increased to 14% w....