Hotel Industry

[Asked by Guest]

Hello Sir,

I have two queries

1. Whether service tax applicable on dine in or dine out service in hotel.

2. What is Bundle services. We are selling room with breakfast fascility. Should be paid service tax under accomodation service@ 7.61 or in Bundle service @ 8.65.

Thanks,

AI Summary

Service tax on hotel services: dine in generally taxable; takeaway often lacks a service element, bundled treatment affects invoicing.
Dine in transactions are treated as containing a taxable service element while dine out/takeaway orders are generally viewed as lacking a service element. Bundled service is a combined supply of multiple services whose classification affects the applicable service category for administrative and return purposes. Issuing separate invoices for accommodation and restaurant components will alter the character of the supply and is inconsistent with treating the transaction as a bundled service.