Serving of food or beverages by a restaurant, eating joint or a mess - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 19 Serving of food or beverages by a restaurant, eating joint or a mess (w.e.f. 1st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.7.2012 to 31.3.2013 19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages; From 1.4.2013 - Notification no. 3/2013 - ST dated 1.3.2013 19. Services provided in relation to serving of food or beverages 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, at any time during the year Amending Notes w.e.f. 1.4.2013:- 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 serve alcohol is being done away with;