22 August 2012
Dear Sanjay Restaurant : as per clause 19. of Mega exemption notification 25/2012-st dated 20/6/2012 Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages; as per clause 18. of Mega exemption notification 25/2012-st dated 20/6/2012 Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent; Banquet :- service is a taxable service
CAclubindia
