6123. SHRISUGUMAR K.:
Will the Minister of FINANCE be pleased to state:
(a) Whether the Government has brought/proposes to bring takeaway eating joints and the restaurants rendering home services under the tax net;
(b) If so, the details thereof;
(c) Whether various associations of restaurants and hotels have requested the Government not to bring the takeaway eating joints and restaurants rendering home services under the tax ambit; and
(d) if so, the details thereof and action taken thereon?
"Prior to 01.04.2013, service tax was leviable on restaurants satisfying two conditions namely (i) the facility of air-conditioning or central heating in any part of the establishment, at any point of time during the year, and (ii) a license to serve alcoholic beverages. With effect from 01.04.2013, condition number (ii) stands deleted. Accordingly service tax is leviable to all restaurants satisfying condition (i)."
Should the restaurateurs wait for the Central Board of Excise & Customs to issue a clarification on the Minister's clarification?
DDT requests the Board to do the needful.