24 May 2011
Whether the following services are chargeable to service tax in case of Hotels having lodging facilities and shown in the bill saperately apart from room rent up to 31.03.2010 1.Service Charges 2.Telephone Sales 3.Laundry sales 4.Sponsorship 5.Travel Desk 6.Miscellaneous receipts.
25 May 2011
There is no clarification directly on this matter. CBEC had clarified that food and beverages separately billed will not be reckoned for value. This is because f & b attracts vat. I feel that the services mentioned in the query are incidental to hotel accommodation services and the value thereof will attract tax even though separately billed. Anyway, we will see the opinion of other experts.
CAclubindia
