InterviewSolution
| 1. |
What Is The Relevance Of Declared Tariff? Is The Tax Required To Be Paid On Declared Tariff Or Actual Amount Charged? |
|
Answer» 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. The relevance of ?declared TARIFF? is in determining the liability to pay service tax as far as short term accommodation is concerned. HOWEVER, the ACTUAL tax will be liable to be paid on the amount charged i.e declared tariff minus any discount offered. 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. The relevance of ?declared tariff? is in determining the liability to pay service tax as far as short term accommodation is concerned. However, the actual tax will be liable to be paid on the amount charged i.e declared tariff minus any discount offered. |
|