Service tax on restaurants

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I have a query regarding service tax on Restaurant. Is thier is any aera limit regarding applicability of Service Tax on Restaurants. Accourding to my knowledge their is a limit of 2000 sqr ft.

Is this limit is for Restaurant or for whole hotel or only restaurant hall. 

Please Crarify urgent.

Replies (5)

The limit of 2000 sq ft of carpet area is for real estate industry(i.e. construction service)  & moreover, that limit is applicable for residential property only.

No limit has been prescribed for restaurant services as such.

I also have the same query because on my some websites on the internet, it is stated that there is some condition with respect to 2000 sq ft area as well

Originally posted by : Hiren Bhandari

I have a query regarding service tax on Restaurant. Is thier is any aera limit regarding applicability of Service Tax on Restaurants. Accourding to my knowledge their is a limit of 2000 sqr ft.

Is this limit is for Restaurant or for whole hotel or only restaurant hall. 

Please Crarify urgent.

ya i also read on some sites. Thtas why i want to get clarify.

Even i have seen this criterial on some big sites like livemint and indianexpress...

Dear All

Its better to read the bare provisions(rather than relying on the various websites)----Notification no. 25/2012 amended by N/N- 03/2013----for restaurant services which just states citeria of air- conditioning facility 

And N/N 26/2012 amended by N/N 02/2013 ----for real estate industry(involved in construction activity), which states the limit of 2000 sq ft of carpet area in case of residential property.

N/N 02/2013 & 03/2013 have been attached here for reference

 

 

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