Air conditioning

Service Tax applicable in Restaurant Services – Clarifications provided

Circular No. 173/8/2013 ST F.No.334/3/2013-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Tax Research Unit                                                                                                              North Block New Delhi, 7th October, 2013 To Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax… Read More

Tags: Air conditioningCentral Board of Excise & CustomsCenvat Credit RulesDirector-generalGovernment of IndiaLondonNew DelhiTaxation in India

CLR Snippets | Ministry Clarification on Service Tax leviability on Takeaway Eating Joints

Prior to 01.04.2013, service tax was leviable on restaurants satisfying two conditions namely (i) the facility of air-conditioning or central heating in any part of the establishment, at any point of time during the year, and (ii) a license to serve alcoholic beverages. With effect from 01.04.2013, condition number (ii) stands deleted. Accordingly service tax… Read More

Tags: Air conditioningIndiaLok SabhaMinister of State for FinanceMumbaiRestaurantShri Namo Narain MeenaTaxation in India

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