Point no. 18 of notificaiton no. 25/2012

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Manoj Chauhan (Querist)
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06 October 2012 Dear Sirs,

Point No. 18 of Service Tax Notification No. 25/2012 (for exempt services) reads as follows:

"services by way or rent of hotel, inn, guest house, club...........................................below rupees on thousand per day or equivalent."

(1)If declared tariff value is Rs.999 it will be exempt.

(2)If the declared tariff value is Rs.1001 per day, it will be taxable.

(3) What if declared tariff value is Rs.1000 per day? Please read carefully before replying. Thanks in advance.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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06 October 2012 Below Rs. 1000 means it should be less than Rs. 1000 and if the declared tariff is Rs. 1000 then ST will be applicable

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 October 2012 Clause 18 of notification 25/2012 reads as follows:-
Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent.
Here the last word 'equivalent' may be noted which means if rent is Rs. 1,000/-, exemption can be availed.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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06 October 2012 Dear Warrierji,
If Rs. 1000 was exempted then why do they use the word "below Rs. 1000"????

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 October 2012 The intention of the legislature, on a reading of the referred clause, is "an amount less than or equal to Rs. 1000/- is exempt".

Manoj Chauhan

Manoj Chauhan (Querist)
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11 October 2012 Thank you so much!

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Point no. 18 of notificaiton no. 25/2012

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