Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
AD-HOC EXEMPTION ORDER NO.1/1/2013
New Delhi, 17th September, 2013
Whereas the recent floods and landslides has caused extensive damage in the
State of Uttarakhand and has adversely affected the life of the common man in
the state. There is a need to provide support to ensure sustenance for the local
population by revival of the hospitality industry;
And whereas taxable services provided in the State of Uttarakhand are chargeable
to service tax;
Now therefore, in exercise of the powers conferred by sub-section (2) 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 and that there
are circumstances of exceptional nature as mentioned above, hereby exempts the
following taxable service provided to any person in the State of Uttarakhand,
from the whole of service tax leviable thereon under section 66B of the Finance
Act, 1994 (32 of 1994), namely:-
- Services by way of renting of a room in a hotel, inn, guest house, club,
campsite or other commercial place meant for residential or lodging purposes;
- Services provided in relation to serving of food or beverages by a
restaurant, eating joint or mess
This exemption order is applicable for the above mentioned taxable services
provided during the period 17th September, 2013 to 31st March, 2014.
(Raj Kumar Digvijay)
Under Secretary to the Government of India
F.No.354/182/2013-TRU