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June 2011

Notification No. 34/2011, dated 25-4- 2011.

By Tarun Ghia
Brijesh Cholera
Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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By this Notification, Notification No. 1/2006-ST, dated 1st March, 2006 has been amended to the effect that:

(a) Services provided by restaurant having facility of AC and having licence to serve alcoholic beverages shall be exempt from the service tax leviable thereon as is in excess of the service tax calculated @ 30% of the gross amount charged for providing such services.

(b) Services provided by hotel, inn, guest-house, club or camp-site shall be exempt from service tax leviable thereon as is in excess of the service tax calculated @ 50% of the gross amount charged for providing such services.

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