24 October 2016
If the declared / published Tariff is less than Rs. 1000 then no service tax is payable. If your published tariff is Rs.1100 and you are giving a discount of Rs.200, then you are liable to pay service tax on Rs.900. Check these linkshttp://www.simpletaxindia.net/2011/04/hotel-room-rent-les-s-than-1000.html#axzz4Nz0oBghI https://www.indiafilings.com/learn/service-tax-for-hotel-industry/