Tuesday, April 26, 2011

HOTEL ROOM RENT LES S THAN 1000 EXEMPTED FROM SERVICE TAX


on Tuesday, April 26, 2011


  1. For Hotel Industry exemption reinforced by (Notification No 31/2011) When the declared tariff for providing of such accommodation is less than rupees 1000 per day from the whole of the service tax leviable thereon under section 66 of the said Act.

    Explanation:- For the purpose of this notification, “declared tariff” includes charges for all amenities provided in the unit of accommodation like furniture, air-conditioner, refrigerators etc., but does not include any discount offered on the published charges for such unit.
     

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