Free Demo Request

Notification No. 12/2001, Dated 20th Dec 2001

20th December, 2001

Notification No. 12 /2001-Service Tax

            In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food along with any service in relation to use of a mandap, and the bill issued for this purpose indicates that it is inclusive of charges for catering services from the whole of the service tax leviable thereon under section 66 of the said Act.

2.            This notification shall have effect upto and inclusive of 31st day of March 2002.

Explanation.- For the purposes of this notification,

(i)the expression "food" means a substantial and satisfying meal;

the expression "hotel" means a place that provides boarding and lodging facilities to public on commercial basis.

G. D.Lohani
Under Secretary to the Government of India

F.No. 354 /216 /2001-TRU

High-volume of Loyal
and Trusted Customers!

We feel pride in offering our customers the wide range of products of the top leading brands of the world.

Induslnd Bank
Indian Oil
ITC Limited
Jindal Steel Power
TATA Chemicals Limited
The Times of India
Dalmia Bharat Cement
Pernod Ricard