Service tax-restaurant

Debashis (proprietor) (25 Points)

29 October 2012

DEAR CACLUBINDIA, I have a AC restaurant in Kolkata, not having licence for serving liquor to my customer, having a yearly turnover of Rs. 25 lacs, Will I come under the Service Tax Banner ? I’m authorised under local VAT act to charge 13.5% VAT on restaurant bills, if service tax applicable to me what will be the calculation ??. Please revert. Thanks In advance.RAJENDRA GANGULY

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2 Replies

CA Sahil Singla.. (Service Tax ) (3746 Points)
Replied 29 October 2012

No. You are not laible to service tax since u r not having license.

Arun Kumar Singh (GST Advocate) (15156 Points)
Replied 30 October 2012

Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages is exempt from service tax under notification no 25/2012-ST.