AAR: Boarding and lodging along with ancillary services where tariff less than Rs. 1000, exempt

AAR rules on taxability of boarding and lodging facilities both on monthly and daily tariffs along with ancilliary services such as meals, housekeeping, internet, etc.provided by the applicant, registered as LLP; Observes that said services are covered under services by a hotel, inns, guest houses, clubs or campsite or any other commercial space, by whatever name called, for residential or lodging purposes, and, same is definitely not ‘renting of residential dwell...