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Clarification on service tax rate on air-conditioned or air-heated restaurants, post increase in rate of service tax

Dated:- 9-6-2015 - At present, Service Tax is chargeable 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 r .....

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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 Service Tax, 60% of the value is to be deducted from the total amount charged while applying the rate o .....

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