23 January 2014
Is Service tax applicable on sale of Food & Beverages items. Food and Beverage items eg.Pepsi,popcorn,samosa which are sold just outsde/inside the auditorium.
Possible provide me with the notification or circular or precedence
In the link attached with the reply it is mentioned that: "It may be noted that the terms used viz. restaurant', eating joint' or mess' in the Mega exemption Notification No.3 25/2012-ST are not defined therein.
E ven a modest food counter in a centrally air-conditioned multiplex/theatre serving the following may get covered within its ambit:
- pop corns, samosa, sandwiches, pizzasetc.
- Soft-drink through dispenser, tea, coffee etc.
- Soft-drink bottle, water bottle, chips (MRP printed products)
It may be noted that the service' element at these food counters in multiplex would be minimal or even absent. However, no clarification in this regard is provided in the Budget documents. So kindly revert and suggest a suitable inference or any judgement give by Honorable court of Law in India
CAclubindia
