For the purpose of exemption notification 25/2012-ST

For the purpose of exemption notification 25/2012-ST
Services by hotels etc we have to consider declared tariff value instead of actual rent charged I.e exemption available if declared tariff of a unit of accommodation is  below Rs 1000 per day.....

Declared tariff value will not be adjusted with any discount and will include charges for all amenities by whatever name called . ...