Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day - 31/2011 - Service Tax
Extract
..... Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012 Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day New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 e .....
..... iable 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 .....