The ?declared tariff’ includes the charges for all services and amenities provided in the unit of accommodation like air-conditioner, furniture, refrigerators etc, but it doesn’t include any kind of discount which might be or has been offered on the published charges for such a unit. When it comes to the relevance of ?declared tariff’, it is in determining the liability to pay service tax as far as the short-term accommodation is concerned. Though, the actual tax will be liable to be paid on the amount charged which is the declared tariff minus any of the discount offered. Therefore, if a declared tariff is Rs. 2000 but the actual rent of the room is chargeable at Rs. 800, then the tax will be required to be paid at 5% on Rs. 800.