| TAX STRUCTURE | ||
| AS ON 01.07.2012 | ||
| Sr. No. | Particulars | Service Tax (including Cesses) w.e.f 01.07.2012 |
| INCOME head | ||
| Room activity | ||
| 1 | Room ( composite rate Including all meal, all packages inclusive of meal AI, MAP ) | 7.42% |
| 2 | Room on CP basis ( only on Room Revenue) | 7.42% |
| 3 | Food Elements if taken by Guest from the Rest. separate bill should be raised by out let | 4.94% |
| 4 | Telephone | 12.36% |
| 5 | Mini Bar | NO TAX |
| Restaurant activity | ||
| 6 | Food in Restaurant sale | 4.94% |
| 7 | Wine | 4.94% |
| 8 | Tobacco | 4.94% |
| 9 | Soft Beverage | 4.94% |
| 10 | Mineral Water | 4.94% |
| Banquatte Activities | ||
| 11 | No hall rental separately recovered Bqt. Food (charged on per pax basis) | 8.65% |
| 12 | Bqt. Soft Beverage | 8.65% |
| 13 | Indian Liquor | 8.65% |
| 14 | Beer | 8.65% |
| 15 | Health Club and fitness services including Ayurvedic Massage | 12.36% |
| 16 | Foto coping service | 12.36% |
| 13 | Internet surfing and document printing, | 12.36% |
| 14 | Sale of Swimming suit (goods) | 0.00% |
| 15 | Hire sale (Racket hire & Tennis Ball) | 12.36% |
| 16 | Sale of Flower bouquet, Mattress on Hire | 12.36% |
| 17 | Dry Cleaning and Washing services | 12.36% |
| 18 | Spa, Spa Massage, Membership fees | 12.36% |
| 19 | Beauty Parlour Services | 12.36% |
| 20 | Hall Rent and other utilities on Hire Charges | 12.36% |
| 21 | D.J., & Audio/Video ,Shooting charges | 12.36% |
| 22 | Internet services and printing of documents | 12.36% |
| 23 | Business Centre Services | 12.36% |
| 24 | Ayurveda, Liquor Licence & Corcorage Charges | 12.36% |
| 25 | Liquor Licence Charges | 12.36% |
| 26 | Corcrage Charge | 12.36% |
| 27 | Other Miscellaneous | 12.36% |
| 28 | Foreign Exchange | @ 0.124% Subject to Minimum of Rs. 30 |
Service Tax 4 India 