Hotel Industry

Service Tax Applicability on Hotel Industry

Services Provided by Hotel Industry

  • Hotel, Inn, Club and Guest House Service
  • Restaurant service
  • Mandap Keeper’s services
  • Outdoor Caterer
  • Pandal or Shamiana Services
  • Dry Cleaning Services
  • Event Management Service
  • Health Club and Fitness Centre Services
  • Internet Telecommunication Services
  • Rent-a-Cab Services
  • Tour operator’s Services

Service Tax Rate

 

Abatement [Notification 26/2012-ST dated 20-06-2012]

 

Exemption under Negative List/Mega Exemption Notification

 

Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)

 

Issues & Clarification:


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