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April 2008

In case of a person located outside India, who for his customer who is also located outside India, books accommodation in hotel in India, then provision of taxable service by such person is exempted from Service Tax : Notification No. 14/2008-Service Tax,

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi
Chartered Accountants
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Service tax


 

12 In case of a person located outside
India, who for his customer who is also located outside India, books
accommodation in hotel in India, then provision of taxable service by such
person is exempted from Service Tax : Notification No. 14/2008-Service Tax,
dated 1-3-2008.

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