Perils of Self-assessment - No Refund?

In respect of service provided by restaurant, the statutory provision of Section 66E(i) - Declared services, authorizing levy of service tax is as under:
“(i) service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity.”
Further under section 66d(f) only the services by way of carrying out any process (contract manufacturing) amounting to manufacture or production of goods (provided central excise duty is paid on the final product) is under negative list. As no excise duty paid on final product the service don't get exempted.
Further only the services by a non-airconditioned restaurants are exempted.
Thus take away or home delivery from air conditioned restaurants is taxable

cestat cestat 12/09/2015