Paying guest service

No other exemption than renting of room below 1000 P/D. As per his catering services exceeding basic limit he should be liable to service tax.

Thanks for reply

He does not charge separately for food or accomodation. Rs. 5 to 7 thousand  per month per head which includes all amenities like room rent, food, internet & other amenities. No separate charges are charged other than above amount, Hence, please clarify

Naveen I think it is better to look at the issue on the whole rather than individual earnings. According to a custom essay writing that I came across recently tax exemptions are not given to people in such cases. However, you did not mention the number of residents and the expenses that could change the scenario a bit. If his profit is near 10 lakhs than obviously the individual has to pay tax.