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Service tax on lodging

This query is : Resolved 

22 July 2013 ABC is running a lodge.
Room Rent per day is Rs. 650, Rs. 1000 (Non AC)Rs. 1200 (AC) per room.
Total Receipts for the year is as below
Rs. 650/- - 4,30,000
Rs. 1000/- (Non AC) - 2,50,000
Rs. 1200/- (AC) - 5,00,000
----------
Total 11,80,000

My question is Service tax registration is required for the above case or not required ? and in this case taxable receipts is only Rs.5,00,000/- but gross receipts exceeds the limit. Please reply me.

22 July 2013 ser tax reg is required only when gross recieipts exceeds 9 lacs and ser tax liability arises only when gross receipts exceeds rs 10 lacs.
hence in your case service tax reg is req and is liable to pay tax.


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