Service tax on non ac bars?

Hi Arka,

The exemption notification that you have referred, has been amended vide Notification No.3/2013-ST dated 1 March 2013, effective from 1 April 2013, which states -

"19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year;"

Hence, in my view, the said exemption should be available to you.

Refer Service Tax Circular on the subject

https://www.servicetax.gov.in/circular/st-circular13/st-sirc-173-2013.htm

If there is both AC and NON AC restuarant within same premises separate name may be required to claim exemption