18 January 2011
A hotel organises marriage parties.The party books the hotel for marriage function.The hotel does not have a banquet.Marriage parties are done in open area. The hotel provides rooms for baratis,lighting.decoration,dj set up,fireworks,catering and related services.Hotel makes seperate bill for all the above services regarding marriage.In such a case what would be included in value of taxable services for determining service tax payable under mandap keeper services.
18 January 2011
In the cited issue, the definition given in section 65(105)(m) has to be looked into. It says,.....including the facilities provided to such person "in relation to"..... which means service tax has to be levied on all the services cited in the raised question.