Modification of Exemption Scheme with respect to restaurants.

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..... Modification of Exemption Scheme with respect to restaurants.
News and Press Release
Dated:- 2-3-2013

Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/201 .....

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..... 3 dated 1.3.2013 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 .....

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..... serve alcohol is being done away with; Therefore, with effect from 1st April, 2013, service tax will be leviable on taxable service provided in restaurants with air-conditioning or central air heati .....

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..... ng in any part of the establishment at any time during the year. ***** Valuation of taxable in case of restaurant services has been provided in Rule 2C
News - Press release - PIB .....

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