Service tax on restuarants

As per Serial No.19 of the Notification 25/2012 dated 20.06.2012 exemption is provided to :-

Services provided in relation to serving food or beverages by a restaurent, eating joint or a mess, other than those having (i) the facility of ait conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to service alcoholic beverages 

Therefore, just check two conditions:-

1) Whether AC is intalled?

2) Whether the Licence to serve alcoholic beverages is available?

If answer to any of the above mentioned question is in negative, then service tax is not payable.