What are the TDS and SER TAX applicable for a Marriage Hall

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  1. TVS

    TVS New Member

    What are the SERVICE TAXES APPLICABLE and their Rates and TDS applicability in case of a Marriage Hall business?
     
  2. ZED

    ZED Well-Known Member

    It might be possible the multiple [Note 1]TDS provisions and ST rate are applicable because it is transaction wise and in business we can have multiple transactions.

    I am telling about the most common one

    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.

    [Base ST=15%; Exemption under Exemption notification No .26/2012 30%
    Taxable = 15%X 70% = 10.5%] [Based on FAQ on Krishi Kalyan cess and clarification on swachh bharat cess]


    [Note 1 , The purpose will also have to be considered, if its for personal purpose then there shall be no tax deduction , unless the payment is to Non resident.]
     
  3. TVS

    TVS New Member

    But I understand that when only food is served and service charges are added with that then the abatement is 60% & Ser.Tax @15% on 40% of the served item in a Hotel or Marriage Hall would be 6% Nett...
    I also understand that Religious Marriage Halls i.e. attached to Temples of Worship are Exempt from Service Tax where these Temples are run by Registered Trustees...(under what section no idea)
     
  4. ZED

    ZED Well-Known Member

    Dear sir, then what do you not understand? Please ask that.
     
  5. TVS

    TVS New Member

    Dear Zed
    Cd U please enlighten me on the second part of my query? Thanks.
     
  6. ZED

    ZED Well-Known Member

    Mega Exemption Notification No. 25/2012 exempts the following services.

    Services by a person by way of-
    (a) renting of precincts of a religious place meant for general public; or
    (b) conduct of any religious ceremony;


    Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities.


    Kindly let me know if I was able to solve your query.
     
  7. TVS

    TVS New Member

    Thanks ZED
     
    ZED likes this.
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