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

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..... 014 18. Services by way of 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 whateve .....

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..... ntity providing service by way of accommodation, 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 .....

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..... ered on the published charges for such unit. Its relevance is in determining the liability 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 .....

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