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Service Tax - Highlights / Catch Notes

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Classification of services - Restaurant-cum- Bar Service - air ...


Court Rejects Claim of Discontinued Air Conditioning in Restaurant-Bar; Valid License Confirms Continued Operation with Facility.

August 24, 2023

Case Laws     Service Tax     AT

Classification of services - Restaurant-cum- Bar Service - air conditioning facility is provided therein - The licence is currently valid which means that the appellant is still running the Restaurant-cum-Bar and as per the Restaurant Bar Licence policy - there are no perversity in the appreciation of the material on record and therefore, the plea taken by the appellant that they have dispensed with the air conditioning facility is not correct and needs to be rejected. - AT

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