Service tax on non ac bars?

Arka Bose (None) (313 Points)

15 July 2014  

https://www.servicetax.gov.in/notifications/notfns-2012/st25-2012.htm.    

The exemption notification given here in case of point 19 says service tax is exempted unless 1)it is air conditioned or centrally air heated 2) it has license to serve alcoholic items.

 

My client has got a bar cum restaurant where there is no air conditioning. Is he liable to service tax?