1.permit room in a hotel fully air conditioned which sells alcoholic and non alcoholic beverages is subject to service tax? 2.does the permit room comes under restaurant definition 3.impact before 01.07.2012 and after
26 June 2013
1. Yes it is subjected to service tax. 2. Since 01/07/2012 with introduction of negative list AC restaurents with licence to serve liqour were only required to pay service tax but with effect from this budget 2013 any Eating joints, restaurent, mess which are air conditioned will be liable to service tax @ 4.994% of the bill amount.
CAclubindia
