No Service Tax on
Hotels in UKhand till 31 March
[Service Tax Order No. 01
dated 17th September 2013]
Whereas the recent floods
and landslides has caused extensive damage in the State of Uttarakhand and has
adversely affected the life of the common man in the state. There is a need to
provide support to ensure sustenance for the local population by revival of the
hospitality industry;
And whereas taxable
services provided in the State of Uttarakhand are chargeable to service tax;
Now therefore, in exercise
of the powers conferred by sub-section (2) of section 93 of the Finance Act,
1994 (32 of 1994), the Central Government, on being satisfied that it is
necessary in the public interest so to do and that there are circumstances of
exceptional nature as mentioned above, hereby exempts the following taxable
service provided to any person in the State of Uttarakhand, from the whole of
service tax leviable thereon under section 66B of the Finance Act, 1994 (32 of
1994), namely:-
i. Services by way of renting of a room in a hotel, inn, guest house,
club, campsite or other commercial place meant for residential or lodging
purposes;
ii Services provided in relation to serving of
food or beverages by a restaurant, eating joint or mess
This exemption order is
applicable for the above mentioned taxable services provided during the period
17th September, 2013 to 31st March, 2014.
F.No.354/182/2013-TRU