Exempts accommodation from service tax where declared tariff is less than Rs. 1000 per day - 31/2011 - Service Tax

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service tax under section 66 when the declared tariff is less than rupees 1000 per day, effective 1 May 2011 and later rescinded; 'declared tariff' includes charges for all amenities provided in the unit (such as furniture, air-conditioner, refrigerator) but excludes discounts on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.