service tax doubt

Sale of goods and provide of Service is different thing if we provide the sale i.e Provide the Breakfast Lunch Dinner than pay sales tax on that amount because of that amounted to sale and if we provide the services that are linked with Room Rent than the service tax pain on that amount 

For Example

Room Rent 1000

Food Beverages 1000

Vat on Food And Beverage 

Service tax on Room Rent

Note: On Room Rent Generally Service tax not payable but luxury tax is payable