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Service tax on hotel industries

This query is : Resolved 

22 August 2012 Please guide us about applicability of Service tax on following:-

1. Restaurants.
2. Hotel Rooms.
3. Resorts.
4. Banquet Halls.

22 August 2012 Dear Sanjay
Restaurant : as per clause 19. of Mega exemption notification 25/2012-st dated 20/6/2012 Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;
as per clause 18. of Mega exemption notification 25/2012-st dated 20/6/2012 Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;
Banquet :- service is a taxable service


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