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Service tax on restaurants

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(Querist)
21 October 2013 service tax rate on restaurants is 4.94%. This rate is after abatement or after exemption? And its notification no to be file jn service tax return.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
21 October 2013 After abatement.
Notification 24/2012 dated 6/6/2012.
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Suresh Ramaswamy

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Suresh Ramaswamy (Expert)
21 October 2013 agree with expert
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