Service tax on fastfood shop

There is no service tax liability on a non ac restaurant. Please refer to following clause in Notification no 25/2012 - 19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;