Service tax for kalyan mandaps in orissa

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  1. Debasish Nayak

    Debasish Nayak New Member

    Dear Sir,
    I am going to open a kalyan mandap in Kendrapara,Odisha
    So can you help me to explain the taxes to b collected from the customers and when to deposit it to th govt.
    How to get a service tax number?

    Thank you
  2. ZED

    ZED Well-Known Member

    In case of mandam there is usually rendition of service and provisioning of the goods. This service is known as bundled service and Exemption Notification 26/2012 has been issued as per which ST shall be exempt to the extent of 30%, consequently 70% of the TOTAL VALUE shall be liable to be taxed.

    Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises ( including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

    70% [Taxable]

    (i) CENVAT credit on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986) used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.

    There is no liability to pay service tax if the value of service is less than 10 Lakhs.

    Regarding Registeration

    An article was also written by Karan Sir, kindly refer to that aswell.

    [For VAT kindly ask some CA or other tax professional in your locality. VAT Act and rules are different for each state.]
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