Service tax on restaurants
Querist : Anonymous
My question is AC hall demarcated from single restaurant which have both ac and non ac hall but not separately named and it does not have separate TIN No. whether for calculating service tax liability both ac and non-ac turnover includes or not?
But you are discussing about a restaurant with two halls one AC and one Non-AC both within the restaurant.So as per my views service tax shall be levied on total turnover of both the halls.
Also circular No.Circular No.173/8/2013 – ST states that Services provided in relation to serving of food or beverages by a restaurant, eating joint or mess, having the facility of air conditioning or central air heating in any part of the establishment, at any time during the year (hereinafter referred as ‘specified restaurant’) attracts service tax.
Querist : Anonymous
Pls clear my doubt whether service tax liable for both ac and non ac total tunover?
Please correct me if i am wrong .
In a complex, if there is more than one restaurant, which are clearly demarcated and separately named but food is sourced from a common kitchen, only the service provided in the specified restaurant is liable to service tax and service provided in a non air-conditioned or non centrally air- heated restaurant will not be liable to service tax. In such cases, service provided in the non air-conditioned / non-centrally air-heated restaurant will be treated as exempted service and credit entitlement will be as per the Cenvat Credit Rules.
Querist : Anonymous
Or else ac turnover only liable to pay service tax?
Querist : Anonymous
In case there is more than one restaurant which is clearly demarcated and separately named but food is served from common kitchen, then non ac part are not liable for service tax.
But in your case separate name has not been done, hence you are liable for service tax for non ac part also.
Querist : Anonymous
I am not talking about any hall, if in any establishment there is more than one restaurant which is clearly demarcated and separately named but food is served from common kitchen, so non ac restaurant will not be for service tax.
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