Exemption to Accommodation Service provided by Hotel, Inn etc
CENTRAL Government has provided exemption from the whole of levy of service tax on taxable service referred to in section 65(105)(zzzzw) of Finance Act, 1994 when the declared tariff for providing such accommodation is less than Rupees 1000 per day. This exemption is effective from May 1, 2011.
The Notification explains ‘declared tariff' for this purpose to include charges for all amenities provided in the unit of accommodation like furniture, air-conditioner, refrigerators etc but does not include any discount offered on the published charges for such unit.
Notification No. , Dated: April 25, 2011