Dear Colleagues,
Pls guide me for the Service Tax on Restuarant selling Fast Food from Counter and on Home Delivery Basis.
Regards
Indranil
Dilip Bandekar
(Service)
(85 Points)
Replied 08 October 2012
As per Serial No.19 of the Notification 25/2012 dated 20.06.2012 exemption is provided to :-
Services provided in relation to serving food or beverages by a restaurent, eating joint or a mess, other than those having (i) the facility of ait conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to service alcoholic beverages
Therefore, just check two conditions:-
1) Whether AC is intalled?
2) Whether the Licence to serve alcoholic beverages is available?
If answer to any of the above mentioned question is in negative, then service tax is not payable.
CAclubindia
