service provided to him. The
consumers are also required to pay service tax on this
service charge so collected by the hotels and
restaurants ... terms 'Service Tax' and 'Service Charge' as
the Service Tax is no longer being imposed by
restaurants and hotels.
(ii) Insofar
service provided to him. The
consumers are also required to pay service tax on this
service charge so collected by the hotels and
restaurants ... terms 'Service Tax' and 'Service Charge' as
the Service Tax is no longer being imposed by
restaurants and hotels.
(ii) Insofar
Respondent, engaged in rendering Mandap
Keeper Service, Cab Operator Service and Business Auxiliary
Service are registered with Service Tax Department with
Registration No. AADCM2094GST002 ... presence of more than one
restaurant in a hotel involving two categories of restaurants
viz. (i) restaurants having air-conditioned facility as well as
licence
above definition, "service" includes a declared service. As
per Section 65B(22),
"declared service" means any activity carried ... continued to exempt the Restaurant Service, if
there is no service of alcoholic beverages and the restaurant which is not air-
conditioned.
8.3 Thus
supply of
goods as part of the service including the service provided in a restaurant.
The State can levy sales tax only on the goods ... which provides for levy of service tax on
provision of service by air-conditioned restaurants having license to serve
liquor is now examined
context otherwise requires a
taxable service means any service provided or to be
provided to any person by a restaurant, by whatever
name called, having ... service or as part of a service or
it can be in any other manner whatsoever. The supply or service can be for
cash
AAAR would not
fall within ambit of <restaurant service=.
6.1. It is suggested by the answering opposite parties that in
the instant case ... restaurant= and <bakery=
business, it is contended that whereas cooking and
serving full/complete cooked meals give the essential
character to a restaurant service
distinction made between the sale and service elements when it comes
to service of food in a restaurant.
9. The petitioners also refer ... conditioned establishment, at any time
restaurant? during the year (hereinafter
referred as ‘specified
restaurant’) attracts service
tax. In a complex, if there is
more than
McDonald‟s in India. The Appellant obtained service
tax registration for „Franchisee Service‟ and „Management
Consultancy Service‟ with effect from 24 November ... Agreements with local franchisees, namely, Hardcastle
Restaurants Private Limited4 and Connaught Plaza Restaurants
Private Limited5 who operate restaurants in India. As a
consideration
under Restaurant Service
2
Service Tax Appeal No. 76665 of 2016
ii. Service Tax liability of Rs. 8,87,249 on Rent Hoarding and
Royalty ... basic contention of introduction of taxable service
by the exchequer is to levy service tax on restaurants. In common
parlance restaurant is a place where
