Restaurant Service - clarification

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The exemption for services provided by specified restaurants, extended vide serial number 19 of Notification No. 25/2012 - ST was modified vide para 1 (iii) of Notification No. 3/2013-ST This has become operational on the 1st of April. 2013. In this regard, the Board, vide Circular No. 173/2013-ST dated 07.10.2013, (from F. No 334/3/2013-TRU) has issued following clarifications on the doubts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in a non-air conditioned or non-centrally air- heated restaurant will not be liable to service tax. In such cases, service provided in the non-air-conditioned / non-centrally air- heated restaurant will be treated as exempted service and credit entitlement will be as per the CENVAT Credit Rules. 2 In a hotel if services are provided by a specified restaurant in other areas e.g. swimming pool or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X