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Service tax payable on foods/beverages in movie theatres

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(Querist)
27 July 2015 hello..I want to know at what rate the service tax is payable on food/beverages in cinema halls..whether it is fully 14 per cent or is it payable after allowing abatement i.e. @ 9.8 per cent(abatement of 30 per cent).?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 July 2015 Service tax at 5.6% payable after abatement of 60%, if the serving place is air conditioned.

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