Service tax scope for short-term accommodation and specified restaurants clarified; taxable value rules and applicability outlined. Clarifies valuation and scope for service tax on Short Term Accommodation Service and Restaurant Service: declared tariff (including amenities but excluding discounts) determines liability while tax is charged on the actual amount collected after discounts; separate tariffs permitted for intelligible customer classes; declared tariff including food is taxable unless food is billed separately; seasonal tariff revisions must be uniform and declared; state luxury tax and VAT excluded from taxable value. For restaurants, tax applies only where premises are air-conditioned and licensed to serve alcohol; clearly demarcated outlets not meeting both criteria are not taxable; extensions of the restaurant are taxable; room service billed separately is not taxable under either head.