Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering [Rule 2C] :

Subject to the provisions of section 67, the value of 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 at a restaurant or as outdoor catering, shall be the specified percentage of the total amount charged for such supply, in terms of the following table, namely:-

S. No	Description	Value of taxable service
1.	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, at a restaurant	40% of the total amount
2.	Service portion in outdoor catering 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 such outdoor catering	60% of the total amount

1. Meaning of total amount

Particulars		Amount
Gross amount charged			xxxx
Add: Value of all goods and services supplied in or in relation to the supply of food or any other article of human consumption or any drink (whether or not intoxicating), whether or not supplied under the same contract or any other contract	FMV of all goods & services supplied by the service receiver (determined in accordance with the generally accepted accounting principles)	xxxx
	Less: (i) the amount charged for such goods or services, if any, by the service receiver; and	xxxx
	(ii) VAT/sales tax, if any, levied thereon	xxxx	xxxx
Total amount			xxxx

2. No credit on goods falling under Chapter 1 to 22 of Central Excise Tariff: It is clarified that the provider of taxable service shall not take CENVAT credit of duties or cess paid on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985.