Service tax abatement on accommodation services provided by Hotel etc and to Restaurants having licence to serve alcoholic beverages

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Further amendments in Notification No. 1/2006-Service Tax, dated the 1^st March, 2006

New Delhi, the 25th April, 2011

Notification No.34/2011 – Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated the 1^st March, 2006, published in the Gazette of India, vide number G.S.R.115(E), dated the 1^st March, 2006, with effect from the 1^st day of May 2011 namely:-

2. In the said notification, in the Table, after S.No.12 and the entries relating thereto, the following S.No. and the entries shall be inserted, namely:-

TABLE

(1)	(2)	(3)	(4)	(5)
“13.	(zzzzv)	Services provided or to be provided, to any person, by a restaurant, by whatever name called, having the facility of air-conditioning in any part of the establishment, at any time during the financial year, which has licence to serve alcoholic beverages, in relation to serving of food or beverage, including alcoholic beverages or both, in its premises;	-	30
14.	(zzzzw)	Services provided or to be provided, to any person, by a hotel, inn, guest house, club or campsite, by whatever name called, in relation to providing of accommodation for a continuous period of less than three months;	-	50