Service tax on hotel management service

[Sanjeev Sharma]

Whether Hotel Management services ( not advisory but the actual performamce of management function)are taxable and if yes, under which category ???

[Guest]

It depends upon the terms of the contract. It may fall under 'any service relating to the promotion or marketing of service provided by the client under the business auxiliary services'; or management consultant's service or support services of business or commerce.

AI Summary

Service tax classification: hotel management services may be taxable depending on contract and fit business auxiliary or consultancy categories. Service tax applicability to hotel management services depends on contractual terms and may be characterised as Business Auxiliary Services, Management Consultancy, or Support Services of Business or Commerce, with classification determined by the substance of the contract obligations.