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Clarification on rate of service tax on restaurant service

Service Tax - 184/3/2015-ST - Dated:- 3-6-2015 - Circular No. 184/3/2015-ST Dated the 3rd June, 2015 F. No. 334 / 5 /2015-TRU (Pt.) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated the 3rd June, 2015. To Chief C .....

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er of Customs and Central Excise (All) Principal Commissioner/Commissioner of Central Excise and Service Tax (All) Principal Commissioner/Commissioner of Service Tax (All) Madam/Sir, Subject: - regarding. The Service Tax rate has been increased to 14 .....

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ntral air-heating in any part of the establishment, at any time during the year. 2. Matter has been examined. Valuation of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess having the facility of ai .....

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her article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity, at a restaurant has been specified as 40 percentage of the total amount charged for such supply. In Budget, 2015, no chan .....

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