Service tax on restaurent service

CA Vikas Jain (Partner) (24 Points)

25 January 2014  

Client engaged in providing restaurent service (Non alocholic) on self service basis. The customer are need to pick the cooked food from the point of sales. (Like Macdonals).

As per the circular, service tax on restaurent is chaarged on supply of service and not on sales of goods.

Whetther the serivice tax will be charged for such restaurent under restaturent service.