000			00874npc a2200157Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aMASHRU, DARSHIT
245			_aService tax on restaurant service
260			_c2013
300			_a94-99
520			_astakeholders ahve raised vatious questions and many controversies have developed consequently, since the Finance Minister levied the service tax on all restaurants irrespective of whether they license to serve alcoholic drinks on 1st April 2013. Before this, restaurants who have either a facility of air conditioning or central air heating system in any part of their premises and who had a license to serve alcoholic drinks for human consumption, were covered under the service tax net.
653			_aTAXATION
773			_oP15177 _nM _921602 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c12351 _d12351