26 March 2015
The facilities/amenities made available by a hotel to its customers is not covered under any of the categories specified in the term ‘work’ in Explanation III to section 194C; consequently, the Circular No.681, dated 08-03-1994 to the extent it holds that the services made available by a hotel to its customers are covered u/s 194C must be held to be bad in law.
See below link also. https://www.taxmanagementindia.com/visitor/detail_rss_feed.asp?ID=13829
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