Restaurants Must Prove No AC for Service Tax Exemption: CESTAT Delhi

Gurukripa Yuvraj Veg. & Non-veg. Restaurant Vs Commissioner and Additional Respondent Director General (CESTAT Delhi) Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Delhi recently delivered a judgement that affects service tax exemptions for restaurants. This legal tussle between Gurukripa Yuvraj Veg. & Non-Veg. Restaurant and the Commissioner could set a precedent for other businesses in the restaurant industry. The Onus to Prove Absence of AC Facility: According to the verdict, the onus lies on the restaurant to prove that it doesn’t have air-...