Does the cost of extra bed form part of declared tarrif of a hotel providing accomodation ? Similarly is service tax applicable on laundry services?
Vikas
(CA)
(1135 Points)
Replied 11 October 2012
If the declared tariff in such case is below Rs.1000/- / day, then no service tax (Notification no.25/2012-ST dated 20-06-2012)
There is no such clarification for extra bed. Hence, it does not matter for exemption. You will have to check the tariff only.