Service tax on restaurant bills

Dear CCI'ites,

Please tell me what is the position of a restaurant from 01.04.2012 when the negative list of services has been implemented. One of my clients is running a hotel which does not have the facility of Air Conditioner. Now, does this hotel have to charge service tax on food served in the hotel from 01.04.2012. I am asking this query because this hotel was exempted from payment of Service Tax in the Previous Year as there was no Air Conditioner. But, now as negative list has been implemented, does it also cover the hotels not having Air Conditioner.

Thanks in advance.