Can you please guide me on following issues i.r.o Service Tax.
A PUBLIC CHARITABLE TRUST, is giving halls, rooms, lawns for various function like Marriages & Parties.
The Trust is registered under category of Mandap Keeper for Service Tax and filing Service Tax Return regularly.
Trust is charging service tax separately for Bhavan booking i.e on Halls & Lawns booking.
However trust is Not charging separately Service Tax on following services :-
1)The Trust is charging Rs 3100 as an Entry Fee from its empanelled decoraters whenever there is any event.
2) Safai (i.e Cleaning exp) Charges are collected Rs 1000 from the customers.
3) Room Rent charges (different charges as per Tariff for AC & Non AC rooms)
4) (a) Trust has also given a part of its area for Restaurant purpose on contract basis, For which Trust is charging 15% commission on revenue from restaurant.
(b)Trust also charges share in electricity, cleaning expenses, charges for Utensils (Bartan) or any items demanded from store keeper of Trust by the restaurant contractor
Can you please let me know whether service tax to be collected on above 4 services. |