TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Applies to Event Spaces by Hotels, Outdoor Catering Services; Cultural Event Rentals Taxable if Fees Charged.</h1> The circular clarifies the applicability of service tax on services provided by mandap keepers and outdoor caterers. It states that hotels and restaurants letting out spaces for events are considered mandap keepers and are subject to service tax. The supply of food by outdoor caterers is distinct from restaurant services and is taxable, despite state sales tax on food. Renting spaces for cultural events like dance or music is also taxable if a fee is charged. However, mere food sales or free venue use do not incur service tax.
TaxTMI 
TaxTMI 
