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June 2011

Notification No. 36/2011 and 37/2011, dated 25-4-2011.

By Tarun Ghia
Brijesh Cholera
Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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The taxable service provided by a restaurant having facility of air-conditioning and has licence to serve alcoholic beverages and accommodation services provided by a hotel, inn, guest-house, etc. shall be treated as export, in case such restaurant or hotel is situated outside India and shall be treated as received in India in case the restaurant or hotel is situated in India.
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Notification No. 35/2011, dated 25-4-2011.

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