TaxTMI 
TaxTMI 
Pl sent service tax rate chart 2012-13 and notification no. (w.e.f) on hall charges in hotel & rastaurant . before and after july,2012
SERVICE TAX NOTIFICATION NO
04 Sep 2012 
1 Reply 
5516 Views Asked by
Service tax on hospitality: restaurant levy requires air-conditioning plus liquor licence; accommodation levy hinges on declared tariff.
Service taxation applies to restaurants only if both an air-conditioning facility exists at any time during the financial year and the establishment holds a licence to serve alcoholic beverages, with exclusions for home delivery, take-away and goods sold at MRP; short term accommodation tax applies to stays under three months and is exempted for establishments with declared tariffs below a prescribed daily threshold, while notification-based reduced taxable valuation applies where Cenvat credit is not utilised. (AI Summary)
Service taxation applies to restaurants only if both an air-conditioning facility exists at any time during the financial year and the establishment holds a licence to serve alcoholic beverages, with exclusions for home delivery, take-away and goods sold at MRP; short term accommodation tax applies to stays under three months and is exempted for establishments with declared tariffs below a prescribed daily threshold, while notification-based reduced taxable valuation applies where Cenvat credit is not utilised. (AI Summary)