REGD. NO. D. L.-33004/99

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 6291

NEW DELHI, THURSDAY, DECEMBER 20, 2001/AGRAHAYANA 29, 1923

MINISTRYOF F1NANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 20th December, 2001

No. 12/2001-Service Tax

G.S.R, 907(E).—In exercise of the powers conferred

by Section 93 of the Finance Act, 1994 (32 of 1994), the

Central Government, being satisfied that it is necessary in

the public interest so to do, hereby exempts the taxable

service provided by a hotel as mandap keeper in such cases

where services provided include catering services, that is,

supply of food along with any service in relation to use of a

mandap, and the bill issued for this purpose indicates that it

is inclusive of charges for catering services from the whole

of the service tax leviable thereon under Section 66 of the

said Act.

2

This notification shall have effect upto and inclusive

of 31st day of March, 2002.

Explanation : For the purposes of this notification :

(i) the expression "food" means a substantial and

satisfying meal;

(ii) the expression "hotel" means a place that provides

boarding and lodging facilities to public on commercial basis.

[F. No. 354/216/2001-TRU|

GD. LOHANI, Under Secy.

3882 Gl/2001

Printed by the Manager, Govt. of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.