Clarification on rate of service tax on restaurant service

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....354;्क एवं सेवाकर आयुक्तकालय तृतीय तल, एनेक्सी भवन, केन्द्रीय राजस्व भ&#2....

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....or beverages by a restaurant, eating joint or a mess, having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year. 2. Matter has been examined. Valuation of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess having the facility of air-conditioning or central air-heating in any pa....

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.... effective rate on such establishments has increased from 4. 9% to 5.6% of the total amount charged. 3. It is further clarified that exemption from service tax still continues to services provided in relation to serving of food or beve ages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, a....