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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Short term accommodation taxed as a service when provided for continuous occupancy under three months, with dedicated tax accounting codes.</h1> Short term accommodation by a hotel, inn, guest house, club or camp site is a taxable service when accommodation is supplied for a continuous period of less than three months; administrative details include an accounting code for service tax and a separate code for interest and penalty.

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