Air conditioned Restaurants, eating joints, mess were brought into service tax purview w.e.f. 1.4.2013 . If the restaurant is fitted with centralised air cooling system, will it be treated as air conditioned.
An air cooler simply cools the temperature of the air.
An air conditioner not only cools the air, but also takes moisture out of the air by lowering the air to its dewpoint and condensing the water out. So it cools the air and dries the air as well.
Can anybody clarify on this please.
CAclubindia
