Billing of a.c. restaurant under maharashtra

system 1 is almost correct. only correction required is that s.tax @ 5.8% is payable on 1000 only and s.tax @ 14.5% will be payable on 100

Thanks Singh Sir,
for your early reply. you said that s.tax will be payable on service charge @ 14.5% but I have read this article any many other which link is attaching I herewith says that there is st @ 5.8% on service charge also. please clarify...


link. https://www.charteredclub.com/service-tax-on-food-served-in-restaurant/

i read the link and few more to understand the fact. and the conclusion is that yes, s.tax @ 5.8% will be charged on serice charges. but another thing that i noticed is that they also charged vat on that service charges, which in your case has not been done.

so i admit that i was mistaken, but that helped me correct another mistake in your calculation too.

thanks for asking such questions where such tiny mistakes could be improved for future references.

Do you mean revised & final bill should be like this. isn't it?  

 

Particulars	Amt
Food & Liquor Bill (Incl. of VAT 5%)	1050.00
Service Charge @ 10% (Incl. of VAT 5%)	105.00
Gross Bill Amt	1155.00
Service Tax (5.8%)	63.80
Round off	00.20
Total of Bill (3+4+5)	1219.00

 

*Taxable value for service tax = (1155 X 100/ 105)= 1100

i would auggest that bill presentation can be a little different... like this..

food bill-1000
service charge-100
gross bill amt -1100
vat @ 5% -55
s.tax @ 5.8% -63.80
round off-0.20
net total-1219

as the dealer is under composition scheme he can't show vat separately as MVAT Composition terms & conditions...