TMI BlogModification of Exemption Scheme with respect to restaurants.X X X X Extracts X X X X X X X X Extracts X X X X ..... Modification of Exemption Scheme with respect to restaurants. - Commentaries / Editorials Dated:- 2-3-2013 - News - Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/2013 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... license to 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 centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al air heating 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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