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Food served in room not liable to Service Tax

Food served in hotel rooms from their air conditioned restaurants with liquor licences will not attract service tax, the revenue department today said.

“When the food is served in the room, service tax cannot be charged under the restaurant service as the service is not provided in the premises of the air-conditioned restaurant with a licence to serve liquor,” a Central Board of Excise and Customs (CBEC) circular said.

While clarifying the provisions of service tax to be levied on services provided by air conditioned restaurants with licence to serve liquor, the CBEC said the Value Added Tax (VAT) excluded from the taxable value.

Similarly, luxury tax would be excluded in case of short term accommodation service.

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eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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