Service tax in restaurants

This query is : Resolved 

15 February 2014 Sir, I would like to have some clarification regarding service tax applicable to restaurants. Assume a scenario where a restaurant has a non AC self service hall in the ground floor and an AC service hall in the first floor. Is service tax applicable to both areas??

15 February 2014 service tax may not apply to the non-ac portion provided such area/restaurant is demarcated and separately named.

please refer CBEC clarification dated 7 October 2013

taxguru.in/service-tax/restaurant-service-clarification-cbec.html



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