https://www.taxtmi.com/caselaws?id=209649 Guest house accommodation for pilgrims fell within the service tax entry covering accommodation provided by a hotel, inn, guest house, club or camp-site for a continuous period of less than three months. No complete exemption was established, and a partial exemption did not remove liability. The absence of a profit motive did not displace the statutory levy. The provider was therefore liable to registration and service tax on the guest house accommodation service, and the writ petition failed with the demand and registration requirement upheld. en-us Tue, 24 Jan 2012 00:00:00 +0530 Thu, 25 Sep 2014 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209649 Guest house accommodation for pilgrims fell within the service tax entry covering accommodation provided by a hotel, inn, guest house, club or camp-site for a continuous period of less than three months. No complete exemption was established, and a partial exemption did not remove liability. The absence of a profit motive did not displace the statutory levy. The provider was therefore liable to registration and service tax on the guest house accommodation service, and the writ petition failed with the demand and registration requirement upheld. Case-Laws Service Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209649