24 October 2012
our company liable to pay ST in accommodation services. but in notification 31/2012 - if declared tariff is less than 1000/- than company will be exempted in service tax. how to now declared tariff? please provide me information. or its companies decision to decide tariff value.
24 October 2012
The correct Notification No is 25/2012-ST dated 20-6-2012 .
The tariff will definitely be decided by the company or hotelier. However the word used is declared tariff and not actual tariff. Accordingly discount , if any offerred in tariff is to be disregarded while considering the limit of Rs 1000/-
CAclubindia
