Service Tax is a tax which is applicable on Services.It is a tax levied on the transaction of certain services specified by the Central Government
A person who provides the taxable service on receipt of service charges is responsible for paying the Service Tax to the Government
The taxable service means the gross amount received by the service provider for the taxable service provided or to be provided by him
The taxable services provided by a restaurant in other parts of the hotel e.g. swimming pool, or an open area attached to the restaurant are also liable to Service Tax as these areas become extensions of the restaurant
When the food is served in the room, service tax cannot be charged under the restaurant service as the service is not provided in the premises of the air-conditioned restaurant with a licence to serve liquor. Also, the same cannot be charged under the Short Term Accommodation head if the bill for the food will be raised separately and it does not form part of the declared tariff.
The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus, this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc.
For the purpose of service tax, State Value Added Tax (VAT) has to be excluded from the taxable value.
Having PAN is essential because the Service Tax Code/Registration number is generated based on the PAN issued by the Income Tax Department
Yes, service tax can be deposited by cheque.
If a person who is liable to pay Service Tax fails to pay service tax, he shall pay in addition to such tax and interest, a penalty which shall not be less than Rs.100/- for every day during which such failure continues or @1% of such tax per month, whichever is higher
The e-filing is a facility for electronic filing of Service Tax Returns through the Internet.
Registration is identification of an assessee. Identification is necessary to deposit service tax, file returns and undertake various processes ordained by law relating to service tax. Failure to obtain registration would attract penalty