Usually TDS will not come on Hotel accomodation charges unless you have a separate agreement with the hotel to give a particular room to you. Normal agreement for fixing a lower rate and all will not come under this.
Fo example 1. You have an agreement with a hotel for giving a rooms at Rs. 100 lower than the normal rates - No TDS
2. You have an agreement with a hotel to give a particular room to you whenever you ask - TDS is applicable.
3. Normal hotel accomodotaion - No TDS
TDS on houseboat is applicable at 10% and threshold limit is Rs. 1.80 lacs