Service tax on sale of food & beverages items at Cinema hall

This query is : Resolved 

11 January 2022 Please give me case law or proper notification regarding Service tax on the sale of food and beverages in the Cinema hall

11 January 2022 As food and beverages supply in cinema halls fall under the supply of food/drinks in outdoor catering, they will attract 18% GST.

11 January 2022 Sir, its just packed food purchase and sale to people in cinema hall on which we are paying VAT so Service tax is applicable,

Any Abatement is there please suggest.

11 January 2022 No VAT applicable only GST applicable.

11 January 2022 Sir, Thank you for your reply but please note that our Service Tax scrutiny is going on for f.y.14-15 onward so I need to know that sale of packed food will attract service tax which sale in cinema canteen

11 January 2022 The rate of service tax is 14%, and along with Swachh Bharat Cess of 0.5%, the amount charged to us is 14.5%. From June 1, 2016, Krishi Kalyan Cess of 0.5% will also be added to this, making the total service tax from June 1 onwards, 15%.
60% abatement available. Service tax payable on 40% value on food supply.


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