16 February 2013
here if the turnover of the hotel is more than Rs. 10 lacs than, they should charge service tax @ 12.36%. also read the below mentioned exemptions: a) notification no. 1/2006-ST, dated 01/03/2006 read with notification no. 34/2001-ST dated 25/04/2011, exemption of 50% of gross value charged have been provided for this service on the condition that no cenvat credit is availed either on inputs or inputs services. b) Notification no. 31/20011-ST dated 25/04/2011, exempts when declared tariff for providing such accommodation is less than Rs. 1000.
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