A Hotel is registered under following category of Service Tax Act
Mandap Keeper : Providing services as under :-
a. Providing air conditioned hall for conference, meetings,
lectures, seminars and exhibitions etc. Here we charge Hall
Rent or Venue charges.
b. Family functions like marriage parties , ring ceremony, birthday parties and other functions. Here charges are on per plate basis.
c. Organising events like New Year event and like where entry of any person is through entry tickets. This entry tickets some time includes food and liquors and some times only entry charges.
We are paying service Tax under above category of services as follows:
For (a) full service tax with Ed cess.
For (b) we take abatement @ 40% as prescribed under service tax.
I have following query:
1. for catering services (i.e.b) was exempted to Mandap keeper vide
Notification 12/2001- Service Tax Act. This exemption was available up
to june’2004 to this category. Were we liable to pay service tax during
exempted periods under different category of service for same service?
2. What is meaning of “substantial or satisfying meal” on following situations? :-
Charging rate by hotels are depend on menu ordered and the hours engaged the venue. Therefore breakfast rates are less in comparison to Lunch or Dinner. Is the breakfast not being a substantial meal under mandap keeper for claiming abatement?
3. In a games centre where snacks are provided on self service. A mini function is also organized. The rates given to function is clubbing of Menu displayed and individual charges of games. Is this function is under the net of Mandap keeper even if games centre has not been given for exclusively for such type of functions?
4 What is the tax liability for c (above).
5. Whether we can get abatement on other services apart from catering
services like LCD Projector, mike etc.
6 Higher Education Cess @ 1% was imposed by Finance Bill2007.What is the date of its applicability.
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