How would the service tax and Swachh Bharat Cess (SBC) be calculated on restaurant services covered under Service Tax (Determination of Value) Rules, 2006.?

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..... - SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ) Circular - Service Tax - Circulars - FAQ - Dated:- 16-12-2015 - Circular No. FAQ-SBC - Dated: 16-11-2015 - SWACHH BHARAT CESS (SBC)-FREQU .....

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..... serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air conditioning or central air-heating in any part of the establishment, would be 0.5% of 40% of the total .....

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