Renting of a hotel, inn, guest house, club, campsite, by whatever name called

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent From 11.7.2014 - Notification No.06/2014 dated 11th July, 2014 18. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n, including dharmashalas or ashram or such other entities. To remove any ambiguity, the word "commercial‟ is being omitted. Renting of vacant land or buildings for hotels would continue to be taxable irrespective of the hotel‟s declared tariff. After deletion of words "commercial places" from this entry, Dharamshalas will be covered in this entry and will be exempt from service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iability to pay service tax on renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes as exemption is available where declared tariff of a unit of accommodation is below rupees one thousand per day or equivalent. However, the tax will be liable to be paid on the amount actually charged i.e. declared tariff minus any discount offere....