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Abatement - Bundled service by way of supply of food etc together with renting of premises

Service Tax - Abatement, Composite Rate of Tax, and Valuation Scheme for specified services - 004 - Sr. No. 4 Bundled service by way of supply of food etc together with renting of premises w.e.f. 1.7.2012 Scope of abated service - Notification no 26/2012-ST dated 20.6.2012 From 1.7.2012 4. 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 arrange .....

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y such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; Explanation: as appended to the Notification For the purposes of exemption at Serial number 4 - The amount charged shall be the sum total of the gross amount charged and the fair market value of all goods and services supplied in or in relation to t .....

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