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Service Tax on Hotels & Restaurants Constitutionally Valid – Chhattisgarh HC

Case Law Details

Case Name
M/s. Hotel East Park & Another Vs UOI & Ors. (Chhattisgarh High Court)
Date of Judgement/Order
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Advertisement FACTS– M/s. Hotel East Park (the Petitioner) is a well known hotel of Bilaspur. It has normal facilities provided in a hotel including an air-conditioned, restaurant and a bar. They cater not only to the persons staying in the hotel but to the outsiders as well.  The Central Excise Department (the Department) charges service tax of 40% on the bill value of the food and drinks. This is done in view of section 66E(i) of the 1994-Act read with rule 2C of the Service Tax (Determination of Value) Rules, 2006 (the Rules). The Petitioner has filed this writ petition challengin...
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0 Comments
  1. RESPECTED FRIENDS, NORMALLY IN A HILL STATION AIR CONDITION IN A HOTEL IS NOT NECESSARY AND THESE HILL STATION HOTEL PROVIDE ACCOMODATION WITH FOOD. MY QUESTION IS WHETHER SERVICE TAX IS LIABLE ON FOOD SERVED IN HOTEL IT IS NON-AC ? PLEASE GUIDE ME

  2. Dear sir,

    Abatement will be get for hotel & restaurant services 60 % in bill value.

    Any Change In Excise for Biri(Tobaco) Production or not.

    Please give your opinion.

  3. Really a valued information and interpretation.
    I am taking an opportunity to write you that Service Tax on Railway Freight and Cenvat credit is became a most cumbersome job. As notification dated 27.08.14, Railway Authority should have been issued the certificate to the consignee as per the RR issued to them. But practically neither they understood the spirit of matter nor they extend their cooperation to the consignee. The Cenvat Credit on Service Tax on Railway Freight is the legitimate Cevat Credit to the manufacturer who are bringing the raw material etc through Railway rake.
    kindly high light the same by your esteemed professional knowledge.
    S.N.Bhattacharya
    Ual-Industries Ltd,
    16,Mayfair Road,
    Kolkata 700 019

  4. In our company,our 1 departments is as Events whr we provide halls and to some customers we also provide food ,should we require to charge vat on food supply & st on hall cgs separetly??
    also tel me if m chrging per packs per person n then raising the bill then how to do it?
    2bills to be given 1.as hall cgs & other as Food bill??

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