Service tax in restaurant
This query is : Resolved
24 June 2015
Is there a liability to charge service tax when:
An open air restaurant, which has no air conditioner or heater, has an air conditioner in the owners cabin.
The cabin is not a part of the area where food is served to guests.
Please support your opinion with a credible base.
24 June 2015
Service tax will not be levied on customers dining in restaurants without air conditioning facility or central heating, the finance ministry has clarified.
See the link.
http://timesofindia.indiatimes.com/india/Service-tax-only-in-AC-restaurants-effective-rate-5-6/articleshow/47610606.cms
See the link.
http://timesofindia.indiatimes.com/india/Service-tax-only-in-AC-restaurants-effective-rate-5-6/articleshow/47610606.cms
24 June 2015
https://www.caclubindia.com/experts/servoice-tax-on-restaurant-bills-2106634.asp
24 June 2015
The views given above are correct. The restaurant which have the facility of air-conditioning or air-heating in the customer dining/lounge will only liable for service tax. Others which do not have the facility of air-conditioning or air-heating, will not be liable for service tax.
As per your query, only the room of the owner of restaurant is having the ac, therefore it is not in the area where service of food or beverages is being provided to customers, hence it is not taxable.
As per your query, only the room of the owner of restaurant is having the ac, therefore it is not in the area where service of food or beverages is being provided to customers, hence it is not taxable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Unanswered Queries
- Is this income indian or foreign income?
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Tds on building rent monthly
- GST ON EXPORT COMMISSION
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Sale of property furniture sale
- Confusion around Form 26QB fields
- Adjustment entry in the case of Individual and HUF on 31st March
- Stock difference tax applicable on composite rate or normal rate
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
