27 April 2015
If the hotel have more the one declared tariffs [ different for room qwalities or ac and non-ac rooms) and some of the declared tariff is below Rs. 1000 per unit per day, and some of the declared tariff in more 1000/- and the perticuler hall also more then 1000/- ] then in that case whether service tax liablity would come on rooms witch declared tariff in below Rs. 1000 as well? As per my view, it will not come.
27 April 2015
Dear Sir, As per my view, the room rent below rupees one thousand per day is exempt as per S.No.18 of notification No.25/2012-ST dated 20.06.2012(amended). From the room rent of one thousand and above is taxable whether the same is charged for AC/Non AC rooms.