Law:

Section:

(a) Central Excises and Salt Act (I of 1944)

----S. 2(dd) and First Sched., Part II---Central Excise Rules, 1944, Rr.174 & 96-W---Words "Excisable services"---Meaning, scope and import of.---[Words and phrases].

The expression "Excisable Services" has been defined to mean in section 2(dd) of the Central Excises and Salt Act, 1944 as "Services, facilities and utilities, specified in Part II of the First Schedule, as being subject to a duty of Excise:" Item 13.01 in Part II of such Schedule, inter alia, includes as in the category of Exciseable Services "all services, facilities and utilities, including supplies and merchandise, provided or rendered by a restaurant" and defines a "restaurant" to mean "an establishment, organization or place where ,food or drinks are sold, whether or not it provides any other services, facilities or utilities, by whatever name called, and includes a night club and a cabaret." Rule 174 of the Central Excise Rules, 1944, in sub-rule (1), clause (d) requires every person, providing or rendering of excisable services to take out a licence and prohibits the conduct, inter alia, of any such business in regard to such services otherwise than by the authority and subject to the terms and conditions of a licence granted by a duly authorised officer in proper form. Correspondingly, Rule 96-W of such Rules, which lays down special procedure regarding hotels and restaurants, details comprehensive requirement for the owner or manager of every hotel or restaurant with regard to issuance of receipts, maintenance of accounts etc. and submission of periodic returns.