The service tax applicable w.e.f. 1st June, 2015 is as follows:

Restaurant – 5.6% Hotel lodging – 8.4% Vehicle rent – 5.6% Hall with catering – 9.8% Catering – 8.4% Building repairing – 9.8% Civil contract with material – 5.6% Building residential – 3.5% Building commercial – 4.2% GTA transports – 4.2% All other Services – 14%