Service tax on restaurant and bar

                

Replies (9)

ONE WHO COLLECTED SERVICE TAX .LIABLE TO DEPOSIT ON DUE DATE OR BEFORE.

thats the question.. who is liable to collect service tax as alcohol lcense is with the club and not with MR.A in my query

If Mr. A only is entitled for better functioning of the bar and restaurant, he must not be raising invoices in his own name upon customers. So it is quite simple, in whosoever letterhead or writing pad or invoice the actual invoices are raised to the customer, the liability to pay service tax is of that company.In your case if on Mr. A's name the invoices are raised to the customer, ST liability is of Mr. A, if it is in your name then the liability is yours. Hope now it is clear to you.

VERY SIMPLE ..THE PERSON RENDERING SERVICES IS LIABLE TO COLLECT SERVICE TAX.

CLEAR WHO IS RENDERING SERVICES?

MEANS RAISING INVOICE IN WHICH NAME?

thank you for your replies.. let us presume Mr. A is raising invoices in his own name.. but he doesnt own the license to serve alcohol.. itsnt this one of the condition for levy of serive tax for restaurant services?

other condition being restaurant should have air conditioning

So if you know the provisions then why you are confused. Both the above provisions are are not mutually exclusive. It is either having the license or air condition. Please do not make hypothetical issues.

          

You need to understand this that section 65 has been abolished.There are no classification of service except for those mentioned otherwise than in Notification no. 25/2012, 26/2012 and 30/2012 dtd 20-06-2012. Study them I think you will understand the current position of law. Incase of any difficulty put your query.

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