Is service tax credit available on hotel bills.??
Manish Agarwal (CA FINALIST) (28 Points)
16 February 2016
IS SERVICE TAX CREDIT AVAILABLE ON HOTEL BILLS.??
Manish Agarwal (CA FINALIST) (28 Points)
16 February 2016
manisha
(cs)
(1118 Points)
Replied 16 February 2016
Govind Shah
(CA Final)
(75 Points)
Replied 16 February 2016
As per Rule 2(i) of CCR, 2004 - Excludes only the travel benefits extended to employees on vacation only when such services are primarily used for personal consumption.
If it in relation to business to provide output service, the credit for the same is availble.
chavvaanil
(service)
(21 Points)
Replied 19 February 2016
Sachin Gupta
(7 Points)
Replied 20 February 2016
I agree with one of colleague that it is purely the matter of facts and if the hotel bill is regarding some advertisement meet and sales promotion activity then its credit can be used while if the same was regarding regular party of employees or else regarding this then it can't be availed.
CAclubindia
