Prior
to 01.04.2013, Service Tax was leviable on Restaurants satisfying two
conditions namely
(i) the facility
of air-conditioning or central heating in any part of the establishment, at any
point of time during the year, and
(ii) a license
to serve alcoholic beverages.
With effect from
01.04.2013,
condition number (ii) stands deleted.
Accordingly
Service Tax is leviable to all Restaurants satisfying condition (i).
This
was stated by Minister of State for Finance, Shri Namo Narain Meena, in written
reply to a question in the Lok Sabha today.
0 comments:
Post a Comment