04 July 2011
My client is hvg a hotel with 2 different catagory of rooms, one catagory room hvg declared tariff of Rs less than 1000 and other is hvg Rs 1000 or more than 1000, whether service tax liability will be applicable to both or only on room hvg rent of Rs 1000 or more ?
04 July 2011
The service tax is applicable on room rent above Rs. 1000/- For computing the limit of Rs. 1000/- also noted that discount need not to be deducted.
agreed with expert ji.
for more information read service tax Notification No 31/2011)