https://www.taxtmi.com/circulars?id=8640 Clarifies valuation and scope for service tax on Short Term Accommodation Service and Restaurant Service: declared tariff (including amenities but excluding discounts) determines liability while tax is charged on the actual amount collected after discounts; separate tariffs permitted for intelligible customer classes; declared tariff including food is taxable unless food is billed separately; seasonal tariff revisions must be uniform and declared; state luxury tax and VAT excluded from taxable value. For restaurants, tax applies only where premises are air-conditioned and licensed to serve alcohol; clearly demarcated outlets not meeting both criteria are not taxable; extensions of the restaurant are taxable; room service billed separately is not taxable under either head. en-us Tue, 10 May 2011 00:00:00 +0530 Sat, 07 Jan 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8640 Clarifies valuation and scope for service tax on Short Term Accommodation Service and Restaurant Service: declared tariff (including amenities but excluding discounts) determines liability while tax is charged on the actual amount collected after discounts; separate tariffs permitted for intelligible customer classes; declared tariff including food is taxable unless food is billed separately; seasonal tariff revisions must be uniform and declared; state luxury tax and VAT excluded from taxable value. For restaurants, tax applies only where premises are air-conditioned and licensed to serve alcohol; clearly demarcated outlets not meeting both criteria are not taxable; extensions of the restaurant are taxable; room service billed separately is not taxable under either head. Circulars Service Tax Tue, 10 May 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8640