Service tax on hotel room tarrif on below rs.1000/-

Dear All,

I have a little confusion about the leavy of Tax on Service Tax for Hotel Room, As per the new Circular please see the 18 no point and see the Word "Equivalent"

... " 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"

My Question is that the circular is telling below Rs. 1000/- or equivalent, now what will be leavy of tax if the Hotel Room Tarrif is exectly Rs. 1000/- Per Day.

Please give your valuable comments as early as possible

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