Services provided by Non-AC Restaurants through a common kitchen supplying to AC Restaurant as well

ST : Section 66E(i) of The Finance Act, 1994 - Declared Services - Service Portion in Catering or Restaurant Transactions - Services Provided by A Non-Ac Restaurant, Where Food is Sourced From A Common Kitchen Supplying to Ac Restaurants as Well, Are Not Liable to Service Tax - Counter Sales Are Also Not Liable to Service Tax