09 May 2011
Everything is already replied. The only thing is that Hotels has to file ST-3 return on six monthly basis only. But they provide number of service like accomdation, Restaurant, dry cleaning, beauty palour, health & fitness centre, banking & financial services (foreign exchange broking),Mandap keeper, convention, rent-a-cab, tour operator etc. This is to be checked.
Thank you for all of your replies. My next query is,
1. Service tax is applicable for Room tariff Rs.1000 and above. If we may provide extra bed to the guest. The extra bed charges comes under service tax or not
2. Whether the restaurant (a/c) or bar or restaurant with bar (a/c) which is comes under the service tax act.
3. In restaurant we are collecting service charges from the guest, whether the service charges comes under service tax or not.
1. which is comes under the service tax act for the following. a.Restaurant (a/c) b.Restaurant non a/c c.Bar a/c d.Bar non a/c e.Restaurant non a/c with bar (a/c) f.Restaurant a/c with bar non a/c g.Both with a/c
2. If room tariff is less than Rs.1000, whether extra bed charges comes under service tax or not
10 May 2011
1. service tax applicable Restaurant (a/c), Bar a/c ,Both with a/c. AN EXEMPTION @70% OF THE GROSS VALUE i.e. THE TOTAL PRICE CHARGED BY THE RESTURANT HAS BEEN GIVEN BY AMENDING THE NOTIFICATION NO.1/2006-ST ADTED 01.03.2006 VIDE NOTIFICATION NO. 34/2011-ST DATED 25.04.2011.
2. NO room tariff is less than Rs.1000, whether extra bed charges are not comes under service tax.
could you please inform me the GO. NO. for extra bed charges comes under the service tax for tariff Rs.1000 and above. Asper the the service tax department clarification No.FNo.334/81/2011-TRU, they had not mentioned about extra bed charges, whether comes under the service tax nor not.
CAclubindia
