Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

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
Reading Time 1 mins
fiogf49gjkf0d

New Page 1

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.

Download PDF

You May Also Like

Unconditional exemption from service tax is being provided to the extent of 75% of the gross amount charged as freight for services provided by a goods transport agency in relation to transport of goods by road in a goods carriage : Notification No. 13/20

Service Tax (Publication of Names) Rules, 2008 : Notification No. 15/2008-Service Tax, dated 1-3-2008.