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Specified Value - Restaurant or as outdoor catering services

Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 203 - RULE 2C Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering. Rule 2C of the Service Tax (Determination of Value) Rules, 2006 Value of taxable service i.e., service portion in a contract in relation to restaurant service will be determined as per rule 2C and then service tax @14% will be p .....

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