Restaurant Service (Indoor/Outdoor Catering/Bundled Service), Service Tax

[Renuka Devi]

Please someone clarify.....

(1) In Restaurant Service of Indoor/Outdoor/Bundled, What are Cenvat Credit of Input Goods/Input Capitals/Input Services permissible & non permissible for availment (payment of service tax)?

(2) Is the criteria of AC applies to Outdoor Catering? If so, which place should be AC, the place of Cater Provider should have fitted AC OR the place of delivery/Receiver of the cater items should be AC fitted?

(3) In Bundled Service, the same query goes - the service provider inn should be AC or the service receiver rented shamiana tent should be AC?

Posts / Replies

[KASTURI SETHI]

Restaurant service (Air-conditioned/Non-air conditioned) - Clarifications

Circular No. 173/8/2013-S.T., dated 7-10-2013

F.No. 334/3/2013-TRU

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Restaurant Service - Clarification - Regarding.