TMI BlogClarification on rate of service tax on restaurant serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise (All) Chief Commissioner of Central Excise Service Tax (All) Director General of Service Tax Director General of Central Excise Intelligence Director General of Audit, Principal Commissioner/ Commissioner of Customs and Central Excise (All) Principal Commissioner/Commissioner of Central Excise and Service Tax (All) Principal Commissioner/Commissioner of Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination of Value) Rules, 2006 . In the said rule, service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity, at a restaurant has been specified as 40 percentage of the total amount charged for such supply. In Budget, 2015, no change has been made in abatement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of this circular. 5. Trade Notice/ Public Notice to be issued. Wide publicity through local news media including vernacular press may be given. Hindi version shall follow. Yours faithfully, (Akshay Joshi) Under Secretary to Government of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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