Service tax on Conference Hall.

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  1. Ashwinee Kotkar

    Ashwinee Kotkar New Member

    1] What are service tax norms for renting out Conference Hall A/C & non-A/C per day basis?
    2] Also for non- A/C room renting with tariff Rs. 1000 /-, is service tax applicable?

    Dr (Mrs) Ashwinee P. Kotkar, Dirghayu Farms Agri Resort Pvt. Ltd.
  2. Shishir Nayak

    Shishir Nayak Member

    The renting of Banquet halls for conducting the Seminars/conferences would fall within the ambit of the definition of the taxable service provided by a Mandap Keeper as such seminars/conferences are considered as official/business functions.
    Hotels and restaurants would fall into the definition of Mandap if they let out their banquet halls, rooms, gardens etc. for holding / organising any marriages, parties, conferences, show and other such social/business functions.
    Where a mandap keeper also provides catering services, that is supply of food, in addition to the letting out of the mandap and charges the customer for supply of food, an abatement of 40% of the total amount charged is provided while computing the value of the taxable service. This abated value would be the value of taxable service in such cases. In other words, Service Tax will be leviable on 60% of the total amount billed in such cases. This abatement would generally apply in the case of hotels, clubs, also acting as mandap keepers.
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