Accommodation service tax exemption applies when declared tariff for a unit of accommodation falls below specified threshold. The Central Government exempts the taxable accommodation service under sub-clause (zzzzw) of clause (105) of section 65 from service tax under section 66 when the declared tariff is less than rupees 1000 per day, effective 1 May 2011 and later rescinded; 'declared tariff' includes charges for all amenities provided in the unit (such as furniture, air-conditioner, refrigerator) but excludes discounts on published charges.
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.
Accommodation service tax exemption applies when declared tariff for a unit of accommodation falls below specified threshold.
The Central Government exempts the taxable accommodation service under sub-clause (zzzzw) of clause (105) of section 65 from service tax under section 66 when the declared tariff is less than rupees 1000 per day, effective 1 May 2011 and later rescinded; "declared tariff" includes charges for all amenities provided in the unit (such as furniture, air-conditioner, refrigerator) but excludes discounts on published charges.
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