Exemption for hotel catering as mandap keeper limits service tax liability where catering charges are expressly billed, with exclusions. Exemption covers taxable service by a hotel as mandap keeper where catering (supply of a substantial and satisfying meal plus mandap-related services) is included and billed as such; it limits service tax liability according to the notification's valuation rule. The exemption is unavailable if Cenvat credit on inputs or capital goods has been taken or if the hotel has availed a separate specified notification benefit. Definitions of food and hotel are supplied.
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.
Exemption for hotel catering as mandap keeper limits service tax liability where catering charges are expressly billed, with exclusions.
Exemption covers taxable service by a hotel as mandap keeper where catering (supply of a substantial and satisfying meal plus mandap-related services) is included and billed as such; it limits service tax liability according to the notification's valuation rule. The exemption is unavailable if Cenvat credit on inputs or capital goods has been taken or if the hotel has availed a separate specified notification benefit. Definitions of food and hotel are supplied.
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