27 April 2012
Service Tax is leviable on the service provide 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
Now if the premises is having three restaurants under the same name with one restaurant having the licence to serve liquor will the other two restaurants will also be liable to charge service tax????
CAclubindia
