CA Gunjan H Shah's Expert Profile

Queries Replied : 39

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I am Chartered Accountant in practice. I Passed in May 2008 Exams with Rank. My hometown as well as current location is Ahmedabad.

You can contact me - gunjanw4i @ yahoo.com

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Ajay says : Ans to Query by Atul U Anavekar dated 04.12.2011
Sir, In the answer u said, since the definition says AC maybe installed "anywhere on the premise" and so, even the sales in Non-AC Restaurant would become taxable. But I would like to quote some para from the FAQ available on Service Tax on official website, "A-7 If there are more than one restaurants belonging to the same entity in a complex, out of which only one or more satisfy both the criteria relating to air-conditioning and licence to serve liquor, will the other restaurant(s) be also liable to pay Service Tax? Service Tax is leviable on the service provided by a restaurant which satisfies two conditions: (i) it should have the facility of air conditioning in any part of the establishment and (ii) it should have license to serve alcoholic beverages. Within the same entity, if there are more than one restaurant, which are clearly demarcated and separately named, the ones which satisfy both the criteria is only liable to service tax." If this is the case, would ur answer be still correct? In this context i would like to ask one more question - If we have a firm under which runs a NON -AC bar, a NON-AC restaurant (where liquor is served with license) and a tourist home(in which some are AC rooms),all being carried out in the same building, then what would be the service tax liability? Just because there is AC somewhere in the premise (in some rooms in the tourist home run, in this case), would that make one liable to service tax on the sale made in the non-AC Restaurant?