A person is having a hotel business having the 17 room but out of total only 5 room tariff exceed 1000 per day,the collection from the 5 room comes to around 5 lakh p.a and the total collection from the 17 rooms comes to around 22 lakh,so my question is:-
1)so does he liable to be registered under the service tax
2) does he also liable to pay service tax during the current year
3)can he claim as a small service provider
CAclubindia
