28 October 2012
Is Service Tax applicable to a Bar which has licence to serve alcoholic beverages but does not have air conditioning or air heating facility at any part of bar. This is in context with clause 19 of 25/2012
28 October 2012
Services provided by in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of ac or central air-heating in any part of the establishment, at any time duty the year, and (ii) a licence to serve alcoholic beverages.
30 October 2012
As per the Mega exemption notification clause 19., u will be exempted if u : 1.Dont have AS or air heater in any part of the bar at any time during the year or 2.Dont have License to serve alcoholic beverages.
As u have the license to serve the beverages, you will be liable to service tax..
CAclubindia
