Government of India
Ministry of Finance
(Department of Revenue)
Notification No.34/2011 – Service Tax
New Delhi, the 25th April, 2011
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 1st
March, 2006, published in the Gazette of India, vide number
G.S.R.115(E), dated the 1st March, 2006, with effect from the 1st
day of May
2011 namely:-
- 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 |
(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F. No. 334/3/2011-TRU]
Note.- The principal rules were notified vide
notification no. 1/2006-Service
Tax, dated the 1st March, 2006, published in the Gazette of India, Extraordinary
vide Number G.S.R. 115(E), dated the 1st March, 2006 and last amended vide
notification No.16/2011-Service Tax, dated the 1st
March, 2011, published on the
Gazette of India vide Number G.S.R.116 (E), dated the 1st March, 2011.