Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day - 31/2011 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day

New Delhi, the 25th April, 2011

Notification No. 31/2011 – Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service as referred to in sub-clause (zzzzw) of clause (105) of section 65 of the said Act, when the declared tariff for providing of such  accommodation is less than rupees 1000 per day from the whole of the service tax leviable thereon under section 66 of the said Act.

Explanation.- For the purpose of this notification, “declared tariff” includes charges for all amenities provided in the unit of accommodation like furniture, air-conditioner, refrigerators etc., but does not include any discount offered on the published charges for such unit.

2. This notification shall come into force on the 1^st day of May, 2011.

[F. No. 334/3/2011-TRU] 

 (Sanjeev Kumar Singh)

Under Secretary to the Government of India