Restaurant Service - clarification

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.....: Restaurant Service - clarification - regarding. The exemption for services provided by specified restaurants, extended vide serial number 19 of Notification No. 25/2012 - ST was modified vide para 1 (iii) of Notification No. 3/2013-ST This has become operational on the 1^st of April. 2013. In this regard, the Board, vide Circular No. 173/2013-ST dated 07.10.2013, (from F. No 334/3/2013-TR....

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....specified restaurant is liable to service tax and service provided in a non-air conditioned or non-centrally air- heated restaurant will not be liable to service tax. In such cases, service provided in the non-air-conditioned / non-centrally air- heated restaurant will be treated as exempted service and credit entitlement will be as per the CENVAT Credit Rules. 2 In a hotel if services are p....