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 ???

AI Summary

Service Tax Applicability on Hotel Management Services Hinges on Contract Terms; Could Fall Under Various Service Categories A query was raised regarding the applicability of service tax on hotel management services, specifically focusing on the actual performance of management functions rather than advisory roles. The response indicated that the taxability depends on the contract terms, and such services could be categorized under business auxiliary services, management consultant services, or support services of business or commerce.