The Finance Ministry has said, restaurants without air conditioning facility will not charge any service tax from the customers while the ones with ACs will charge only on the 40 per cent of the total bill amount. Restaurants, eating-joints or messes, which do not have the facility of air-conditioning or central-heating in any part of the establishment are exempted from service tax. The Ministry said in a clarification on applicability of the levy that only air-conditioned or air-heated restaurants are required to pay service tax.