09 July 2016
If a hotel providing accomodation services but not having any restaurant provides food in hotel rooms from its kitchen and the rooms are air conditioned and cost of food is not included in the declared tarrif, will it attract service tax or VAT?
29 November 2016
UPVAT will be charged on food supplied to hotel rooms directly. Service Tax will be charged on hotel tarrif if it exceeded Rs 1000 per room day as per Mega exemption notification no.25/2012 DT 20 June, 2012 of service tax.