23 April 2014
Sir my client has crossed limit of Rs. 10 lacs for room receipts so he has obtained the STR No.
Now as per act Service tax to be collected only in those rooms whose Declared tariff is more then Rs. 1,000/- and he raised has none of the invoice more then Rs. 1,000/-, hence he has not collected the Service Tax.
Now while return filing whether we have to file 'Nil' Return or we have to show Gross amount collected and show the same amount in the coloumn exempted service and thus taxable value be Nil.
Kindly clear the matter as there is lot of confusion.
24 April 2014
Not applicable in S Tax as per 25/2012-ST (Line No 18. Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;)
so u r client Tariff more than 1000/- so he can cross more than 10 lacs not applicable S Tax
CAclubindia
