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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>Declared tariff exemption: accommodation below tariff threshold exempt from service tax; tax charged on actual room rent.</h1> Services renting hotels, inns, guest houses, clubs or campsites for lodging are exempt where the declared tariff of a unit of accommodation is below the threshold; this exemption includes dharamshalas and ashrams after removal of the word 'commercial.' Declared tariff includes charges for amenities but discounts do not reduce declared tariff for threshold determination, although tax is payable on the actual amount charged; published declared tariff above the threshold attracts tax and tariff revisions must be uniformly applied and declared.

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