TMI BlogService Tax on air-conditioned restaurantsX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on air-conditioned restaurants X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 which will come into effect from April 1, 2013 has amended S. No. 19 of Notification 25/2012, all air-conditioned restaurants be required to pay service tax. My question is we are dealing to serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d packed foods (Samosa, Patties, Pastry etc.) in the Multiplex run by our self, can we are liable to pay service tax under the air-conditioned restaurants or any other category With regards J.S. Up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal Reply By sanjeev bajaj: The Reply: In my opinion, you have to pay service tax as the same is not covered under entry 19 of mega exemption. Further, you are covered under clause (i) of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 66E of the Finance Act, 1994 as declared goods and the same does not differntiate the food prepared by you or by others X X X X Extracts X X X X X X X X Extracts X X X X
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