services in relation to to serving of food or beverages, Service Tax

[Harsh Jindal]

A service provider is providing services in relation to to serving of food or beverages by a restaurant. The hotel is equipped with the fascility of centralized air conditioning. Is the provider liable to pay service tax?

Posts / Replies

[Pradeep Khatri]

Yes, Service Tax is applicable.

[Harsh Jindal]

But there are two conditions mentioned in the act.

1. having facility of centralized ac/heating in any part at any time during the year

2. have liscense to serve alocohol.

Hotel is not fulfilling both requirement.