regarding service tax

Queries 814 views 3 replies

K RAMA MOHAN RAO

MANAGER - ACCOUNTS

24 Points Posted on 09 May 2009

I am working in holiday resort. The resort is having facilities like Rooms, Restaurant, convention centre, Swiming pool, Cricket ground, Banquet Halls and other sports and fun related games. And we are receiving revenues from the client on the following.

usage of swiming pool

giving cricket ground on rent

receiving amounts by giving banquet hall / convention center for rent.

Charging amount of usage of sports equipments.

We have paid Vat on Food sales and Luxury tax on Room revenue.

Let Me know the service tax applicability on the above revenues. We have so much of ambiguity about applicability of service tax on the above facilities. So, Please give you views on the above.

Regards,

Ram

Replies (3)

CA CS Akashdeep Singh

Practicing CA

1394 Points Posted on 10 May 2009

It is not easy to give answer here, you have to analyze each source of revenue and check whether such cover under service tax. It require a detail analysis of each point you mention above

Madhukar N Hiregange

Chartered Accountant

39039 Points Posted on 11 May 2009

The categories you require to examine for the services mentioned are- mandap keeper, convention services, renting of immovable prperty and supply of tangible goods. It appears that the liability could be there for you under service tax. The hiring of movable property can be examiend under VAT. The possibility of exemption as small service provider maybe confirmed.

sanjit kumar tiwari

accountant

22 Points Posted on 11 May 2009

A & B two prorpietorship firm(owner is one person). A nature of besiness is transportation & B Trading/Exportor. A service tax registration is Transport of Goods by Road (GTA).My question is payment received from B against export of goods.Can i payment ST to government.If Yes please give me the notification.