Clarification on Restaurant Services

The Central Board of Excise and Customs (CBEC) has issued clarifications regarding levy of service tax on certain transactions relating to restaurant services.  In this context, it could be recalled that effective April 1, 2013 all the restaurants (other than non air-conditioned restaurants) were brought under the service tax net.  The transactions and clarifications issued in respect of the same have been summarized below for your reference:

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