tents and camping facility

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 April 2010 We are owners of a small resort and allow camping facility in tents in our premises

This is exempt under SErvice Tax - can yu give the relevant circular or section since our local service tax office is proposing to tax this also.

Our tunrover is only Rs.6 lacs p.a.

Regarrds

Sanjeev Kumar

Sanjeev Kumar (Expert)
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29 April 2010 this service/s are covered under Service Tax Net. BUT due to turnover (Below 9-10 Lacs)you are not covered under taxability, if there is no other facts.

Querist : Anonymous

Querist : Anonymous (Querist)

05 May 2010 IN THE SERVICE TAX MONTHLY RETURN FORM, WE NEED TO QUOTE THE SECTION UNDER WHICH I AM CLAIMING EXEMPTION ON TENT CAMPING FACILTIY. WHAT SECTION SHOULD I QUOTE HERE ?

I HAD REGISTERED UNDER SERVICE TAX WHEN LIMIT WAS 4 LACS. NOW I AM FILING ONLY nil RETURNS. BUT STILL THE LOCAL OFFICE INSISTS THAT I SHOULD QUOTE THE SECTION UNDER WHICH EXEMPTION IS GIVEN

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Regarding your query on **tents and camping facility** and its exemption under Service Tax:

1. **Exemption Threshold:**
Since your turnover is Rs. 6 lakhs per annum, which is below the threshold limit (usually Rs. 10 lakhs at that time), you are not liable to pay service tax.

2. **Service Tax on Tents and Camping:**
The activity of providing camping facility in tents can be classified under “Outdoor catering service” or “Renting of immovable property” or other related services, but specific exemption notifications cover small scale or turnover below threshold.

3. **Relevant Notification/Section for Exemption:**
You can quote **Notification No. 27/2012-Service Tax dated 20.06.2012** (or earlier relevant notification applicable at your time) which exempts service tax on services where aggregate turnover is below prescribed threshold limit.

Or more precisely, if you had registered earlier due to a lower threshold (like 4 lakhs), now you can cite **Notification No. 30/2012-Service Tax** which deals with exemption from service tax up to turnover of Rs. 10 lakhs.

4. **What to quote in Service Tax Return for exemption:**

* In the return, where it asks for exemption clause, quote:
**“Notification No. 30/2012-Service Tax dated 20.06.2012”** or the notification applicable for turnover exemption at your time.
* Also mention “Nil” in tax liability since your turnover is below threshold.

5. **Additional Suggestion:**
Keep a copy of the exemption notification handy and submit a written representation to the local service tax office if needed, explaining the turnover limit and exemption applicability.

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