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TMI BlogClarification on service tax rate on air-conditioned or air-heated restaurants, post increase in rate of service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification on service tax rate on air-conditioned or air-heated restaurants, post increase in rate of service tax X X X X Extracts X X X X X X X X Extracts X X X X ..... argeable on services provided by restaurants, eating-joints or messes which have the facility of air-conditioning or central air-heating in any part of the establishment at any time during the year in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to serving of food or beverages. Restaurants, eating-joints or messes which do not have the facility of air-conditioning or central air-heating in any part of the establishment are exempt fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om service tax. In other words, only air-conditioned or air-heated restaurants are required to pay Service Tax. In respect of such air-conditioned or air-heated restaurants which are required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, 60% of the value is to be deducted from the total amount charged while applying the rate of Service Tax and tax is to be calculated on the balance 40%. With the increase in the rate of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax to 14% (subsuming the Education Cesses) with effect from 1.6.2015, the effective rate of tax will be 5.6% of the total amount charged. Prior to 1.6.2015, when the rate of Service Tax was 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36% (including Education Cesses), the effective rate was 4.94%. X X X X Extracts X X X X X X X X Extracts X X X X
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