Service tax on students housing

This query is : Resolved 

04 January 2017 Hi.. we take commercial, residence property and hotel on lease. we provide housing facility to students who comes from outside.. we charge less then one thousand per day per bed from students.. whether service tax applicable in that? Purely residential activity .. no food no laundry.. only stay

05 January 2017 Notification 25/2012 which contains the Negative list contains the following -
18. 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;

So in your case, since the amt is less than 1000 per student, the same is exempt from ST.


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