Hi
Anyone Pls clarify whether the services provided in hotels or resorts covered under service tax? One of our clients having resorts is registered Under service tax Under ' Renting of immovable property services'. Is he liable to pay service tax ?
Shikha
As per my knowledge, Hotel and Resorts etc are outside the perview of Service tax. Under Renting of Immovable Property Service' , it is clearly excluded. It is given in the meaning of Immovable Property that it does not include Buildings solely used for residential purposes and buildings used for the purpose of accommodation, including hotels, hostels, boarding houses, holiday accommodations, tents, and camping facilities.
CAclubindia
