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services in relation to to serving of food or beverages, Service Tax

Issue Id: - 4577
Dated: 24-8-2012
By:- Harsh Jindal

services in relation to to serving of food or beverages


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A service provider is providing services in relation to to serving of food or beverages by a restaurant. The hotel is equipped with the fascility of centralized air conditioning. Is the provider liable to pay service tax?

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 24-8-2012
By:- Pradeep Khatri

Yes, Service Tax is applicable.


2 Dated: 24-8-2012
By:- Harsh Jindal

But there are two conditions mentioned in the act.

1. having facility of centralized ac/heating in any part at any time during the year

2. have liscense to serve alocohol.

Hotel is not fulfilling both requirement.


Page: 1

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