Dear All,
As per Ammended provisions, service tax applies to AC Restaurants.
But does the same extend to takeaways or self service restaurants even though there is no element of service involved.
Please provide your valuable guidance.
Thanks and regards,
Samiksha Jain
Please refer the following link for the same----
Pretty convincing. Thnak you.
But to add to it, for self service restaurants , usage of the term "eating joints" by the Department would not per se include self service restaurants and cafes? As they ultimately provide Air conditioning and seating space to their customers as in case of Mc Donalds even though they may not have waiters to bring the orders to the table.
CAclubindia
