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July 2015

Clarification on rate of service tax on restaurant service Circular No. 184/3/2015-St dated 03 06 2015

By Tarun Ghia, Pratik Mehta, Brijesh Cholera Chartered Accountants
Reading Time 1 mins
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The CBEC vide Circular No. 184/3/2015-ST dated June 3, 2015 has clarified that Pursuant to increase in rate of Service tax from 12.36% to 14% effective from June 1, 2015, effective rate of service tax on services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air-conditioning or central air-heating in any part of the establishment would be 5.6% (i.e. 40% of 14%) of total amount charged. It is further clarified that exemption from service tax still continues to services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, not having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.

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