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of <h1>New Circular Clarifies Service Tax Rules for Hotels and Restaurants, Effective May 1, 2011, Covering Tariffs and Exemptions.</h1> The circular addresses queries regarding service tax on short-term accommodation and restaurant services, effective from May 1, 2011. For accommodation, service tax is based on the actual amount charged, not the declared tariff, and excludes luxury tax. Separate tariffs can be set for distinct customer classes, and off-season prices are considered declared tariffs if uniformly applied. For restaurants, service tax applies if the establishment has air conditioning and a liquor license, affecting services in connected areas like pools. Room service is exempt from restaurant service tax if billed separately. State VAT is excluded from the taxable value for both services.
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