Clarification on rate of service tax on restaurant service

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..... शुल्क एवं सेवाकर आयुक्तकालय तृतीय तल , एनेक्सी भवन , क& .....

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..... 2325;र ) Subject: Clarification on rate of service tax on restaurant service - regarding The Service Tax rate has been increased to 14% with effect from 1st June, 2015. Certain doubts have been raised in regard to abatement On value of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility .....

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..... n made in abatement and the rate of service tax on the abated value has been increased to 14% with effect from 1 st June, 2015. Therefore, effective service tax rate would be 5.6% (14% of 40%) of the total amount charged. Hence, with the increase in the applicable rate of service tax from 12.36% (including education cesses) to 14%, the effective rate on such establishments has increased from 4. 9 .....

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