could you please inform me the GO. NO. for extra bed charges comes under the service tax for tariff Rs. 1000 and above. Asper the the service tax department clarification No.FNo.334/81/2011-TRU, they had not mentioned about extra bed charges, whether comes under the service tax nor not.
31 May 2011
As per my opinion SErvice tax shall be levied on extra bed charges. Department clarified that "charges of extra bed will not form a part of the declared tariff". however if the declared tariff is more then 1000/- (without extra bed) then ST will be applicable on the value charged for accomodation, which includes extra bed charges. ST is not applicable in tariff value, its on value received for providing service.