do we charge service tax on In room dining in hotels? if yes, at what rate?

Suppose a builder has sold a flat as on today for a sum of Rs 1 Crore. Vat and Service Tax I have worked out as follows:

Sale Rs 1,00,00,000
1% Vat Rs. 1,00,000
Total Rs. 1,01,00,000

Less 25% of 25,25,000 (a)
Balance 75,75,000 (b)

Service Tax @ 12.36% of (b) 75,75,000
Rs 9,36,270

Now total deal will be as follows"
Sale Value 1,00,00,000
Add 1% Vat 1,00,000
12.36% Service Tax 9,36,270 as above

Total 1,10,36,970

Am I right sir,

My client has business of selling of recharge coupon vouchers is covered under exemption notification 25/2012 but in 2008 he took Service tax registration under Business Auxiliary services and has not filed Service tax returns till date.He has received inquiry regarding service tax registration. My question is from when the selling of sim cards/recharge coupon vouchers are exempt and what is the notification no? and what will be the implications for not filling of returns since 2008?

Dear All,

This is regarding reversal of "service tax payable" already paid.

Kindly advise/provide solution on keeping service tax provisions in mind:

Question: Service tax in case of finance company: Company is loan NBFC, it has levied service tax on front end fees on accrual basis and accordingly provided service tax payable in its books in the month of march2014 and payment of service tax was also made.
Later on, it was discovered that Service tax on the above front end fee was not to be received, and hence front end fee accounted as income in the FY2013-14 has to be reversed due to non receipt of front end fees and accordingly service tax already paid has to be taken as input credit.

My Question is how finance company should avail service tax input credit on service tax paid in view of service tax provision.
please provide accounting entry for reversal of "front end fee income", "service tax paid". Please also provide relevant section, clause of Finance Act 1994.

Thank you in advance.

ICAIONLINESTORE.ORG CLOSED TILL 1 OCT ....ITS BEEN ONE WEEK I HAVE PLACED ORDER AND IT SHOWS TRACKING DETAIL THAT NOT YET SHIPPED....PENDING....NOW MY QUESTION IS WHETHER ICAI WILL SEND MY BOOK AFTER OPENING OF STORE WHICH IS TOO LATE ...DESTROYING MY STUDY PLAN....IT IS CREATING PANIC BECOZ MY BOOKS HAS NOT BEEN SHIPPED YET...WHAT TO DO....

If an Individual has one proprietary business registered with service tax and now wants to start a new business under different proprietory firm name
(1) whether he has to take separate registration under service tax for another proprietary business
(2) whether basic exemption limit of 10 lacs to compute for two proprietary business separately, if he is paying ST for first business and wants to get exmeption of 10 Lacs for another business, is it possible?

UNDER REVERSE CHARGE SERVICE RECIVER IS LIABLE TO PAY SERVICE TAX...NOW WHAT DOES IT MEAN...WHETHER IT MEANS HE WILL PAY ST FROM HIS POCKET AND DEPOSIT ST TO GOVT......... BUT ST IS INDIRECT TAX AND SERVICE RECIVER IS REQUIRED TO PAY ST IN ALL CASES...PLZ HELP

Sir/Madam,

If a Charitable trust is receiving services from an individual advocate, then whether trust is liable to pay service tax under reverse charge mechanism..and is there any threshold limit of turnover of charitable trust.

My question is that is service tax liable on material received from building owner? i am a building contractor, i have used material with labour so m include in ambit of WCT but i have received some material from labour so this material is liable for ST or not?

Dear expert,

we are registered under service tax for Man power recruitment supply/supply agency ,Maintenance for repair service , erction commission & instalation , work contract etc.


If we raise bill of any amount under capex work we charged service tax As under

1.Amount of bill X 40% of 50% X 12.36% = payable service tax


If we Raise bill of any amount for repair & maintenance work we charged service tax as under

2. Amount of bill x 50% of 70 % x 12.36% = payable service tax

Is that right method ?
in which notification of above method is given?


Waite in your reply.
thanks in advance