Service tax on hotel accomodation

This query is : Resolved

CA Archana Dhamecha (Querist)
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04 May 2012 Basic Exemption limit in case of Restuarant is Rs. 1000/- (Tarrif)
In case were any hotel is providing room of different type one is having tariff below 1000 and other rooms above 1000 then what will be the applicabelity of service tax? will service tax will be levied on both, or seperately one have to calculate.

CA Navin Jain

CA Navin Jain (Expert)
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04 May 2012 If Tariff is more than Rs.1000/- per day you need to pay Servivce Tax @ 12.36 on 50 % of your Invoice value .

If tariff is less than Rs. 1000 then no need to calculate service tax.