Service tax payment to the government

Ramakrishna (article student) (108 Points)

25 April 2012  

 

sir,

our company business  is a hotel business,  our company is  collecting Service Tax @ 10.30 % on following catering services during the financial year 2011-12

 1. Hotel Accomidation service 

 2. Mandap keeper services 

 3 . Restaraunt services 

 we know that there is a abatement of 50 %, 40 % ,70 % on the above  Respective category services  while  making service tax payment to the government we  considering the abatement on the above category of services  and paying service Tax @ 5.15 % ,6.18 %,3.09% respectively

my query regarding the  service Tax  is  “ Is it compulsory  that  the service tax amount collected from the customer  is remitted  to the  government (or) not ?