Government of India
Ministry of Finance
(Department of Revenue)
Notification No.31/2011 – Service Tax
New Delhi, the 25th April, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
93 of the of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the
said Act), the Central Government, on being satisfied that it is necessary in
the public interest so to do, hereby exempts the taxable service as referred to
in sub-clause (zzzzw) of clause (105) of section 65 of the said Act, when the
declared tariff for providing of such accommodation is less than rupees 1000 per
day from the whole of the service tax leviable thereon under section 66 of the
said Act.
Explanation.- For the purpose of this notification, “declared tariff” includes
charges for all amenities provided in the unit of accommodation like furniture,
air-conditioner, refrigerators etc., but does not include any discount offered
on the published charges for such unit.
- This notification shall come into force on the 1st day of May, 2011.
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F. No. 334/3/2011-TRU]