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; (ii)
the expression "hotel" means a place that provides boarding and lodging facilities to public on commercial basis.
Under Secretary to the Government of India
F.No. 354 /216 /2001-TRU