Classification

[VINOD SHARMA]

For a residential resorts together with air conditioned accomodation , restaurants , bars and banuet /meeting and public rooms , commercial space for the sale of merchandise , goods and servies , garage and parking space , and other facilities as are necessary for the operation of the resort . We would like to get the clarification that under which head the registration has to be taken . What are the input services on which we are eligible to take cenvat credit . Whether the cenvat is available on managment fees paid to the manager for managing the fees . Thanks

AI Summary

Clarification on Service Tax Registration for Resorts Offering Facilities and CENVAT Credit Eligibility for Input Services A query was raised regarding the appropriate service tax registration category for a residential resort offering various facilities, including air-conditioned accommodations, restaurants, and commercial spaces. The inquirer also sought clarification on eligible input services for CENVAT credit, particularly regarding management fees. Responses suggested that the services might fall under categories for air-conditioned restaurants serving alcohol and short-term accommodations, with CENVAT credits available for certain inputs like telephone and maintenance. An update noted that, effective July 1, 2012, these services could be classified under 'Bundled Services' per Notification No. 26/12-ST.