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Taxability of restaurants query

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(Querist)
22 June 2012 Hello,

Taxable Head: Restaurant Services

If I open a restaurant which serves alcohol beverages and food but does not have the air-conditioner facility at all, is it liable to Service Tax?
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CA UMESHKUMAR R. ACHARYA

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CA UMESHKUMAR R. ACHARYA (Expert)
13 July 2012
No if Restaurant do not have A.C. service tax is not liable.

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