| Date: |
01-03-2006
|
| Notification No: |
Service Tax Notification No 1/2006 ST
|
| Issuing Authority: |
Service Tax
|
| Type: |
Notification
|
| File No: |
|
| Subject: |
Seeks to prescribe effective rates of duty for specified services
|
G.S.R. (E). ¾ In exercise of the powers conferred by sub-section (1) of section 93 of
the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of the description specified in column (3) of the Table below and specified in the relevant sub-clauses of clause (105) of section 65 of the Finance Act, specified in the corresponding entry in column (2) of the said Table, from so much of the service tax leviable thereon under section 66 of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to a percentage specified in the corresponding entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column
(4) of the Table aforesaid:
Table
|
S.
No |
Sub-
clause of
clause
(105) of
Section
65 |
Description of taxable
service |
Conditions |
Perce-
ntage |
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
1. |
(m) |
(1) The use of mandap,
including the facilities
provided to the client in relation to such use and also for the catering charges.
(2) Taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food alongwith any service in relation to use of a mandap. |
This exemption shall apply only in
such cases where the mandap
keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued indicates that it is inclusive of the charges for catering service.
The invoice, bill or challan issued indicates that it is inclusive of charges for catering services. Explanation.- The expression
“hotel” means a place that provides
boarding and lodging facilities to public on commercial basis. |
60
60 |
|
2. |
(n) |
(a) Se rvices provided in
relation to a tour, by a tour operator, -
(1) where the tour operator
provides a package tour;
(2) where the services provided are other than in relation to a package tour. |
The bill issued for this purpose indicates that it is inclusive of charges for such a tour.
The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour. |
40 |
|
|
|