Abatement on AC Restaurant Services,
Hotels
[Service
Tax Notification No. 34 dated 25th April 2011]
In
exercise of the powers conferred by sub-section (1) 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, hereby makes the following
further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the
1st March, 2006, published in the Gazette of India, vide number G.S.R.115(E),
dated the 1st March, 2006, with effect from the 1st day of May 2011 namely:-
2. In the said notification, in the Table,
after S.No.12 and the entries relating thereto, the following S.No. and the entries shall be
inserted, namely:-
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Table |
||||
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(1) |
(2)
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(3)
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(4)
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(5)
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“13.
|
(zzzzv) |
Services
provided or to be provided, to any person, by a restaurant, by whatever name
called, having the facility of air-conditioning in any part of the establishment,
at any time during the financial year, which has licence
to serve alcoholic beverages, in relation to serving of food or beverage,
including alcoholic beverages or both, in its premises; |
-
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30
|
|
14.
|
(zzzzw) |
Services
provided or to be provided, to any person, by a hotel, inn, guest house, club
or campsite, by whatever name called, in relation to providing of
accommodation for a continuous period of less than three months; |
-
|
50
|
[F. No. 334/3/2011-TRU]