Service tax on hospitality services: AC restaurants serving alcohol and short-stay accommodation now taxable under amended notification. Amendment adds two entries to Notification No.1/2006-Service Tax, effective 1 May 2011: service tax applies to restaurants with any air-conditioned area and a licence to serve alcoholic beverages for on-premises serving of food or beverages; and to hotels, inns, guest houses, clubs or campsites for accommodation provided for continuous periods of less than three months. Both entries are inserted into the Table of the principal notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on hospitality services: AC restaurants serving alcohol and short-stay accommodation now taxable under amended notification.
Amendment adds two entries to Notification No.1/2006-Service Tax, effective 1 May 2011: service tax applies to restaurants with any air-conditioned area and a licence to serve alcoholic beverages for on-premises serving of food or beverages; and to hotels, inns, guest houses, clubs or campsites for accommodation provided for continuous periods of less than three months. Both entries are inserted into the Table of the principal notification.
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