SERVICE TAX ON RESTAURANT

Refer Sl no. 19 of the Notification NO. 25 /2012 ST dt 20/6/2012 which is reproduced as follows:-

19. 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;

The term employed is also " the year, and (ii) but not "the year and (ii).....

Now for the contextual interpretation refer sec 65 (115) which is reproduced as follows:-

65(115) “tour operator” means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder.

          

Explanation. — For the purposes of this clause, the expression “tour” does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;]

the term used is "......... any mode of transport, and includes..............."

Also refer sec 65 (94) which is as follows:-

65 (94)   “security agency” means any [person] engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel;

The term employed is "... any manner and includes" but not".... any manner, and includes....."

 

CA Ravi Holani