Notification No. 14/2008-Service Tax
Budget Notification 2008-09
New Delhi, the Date: 1st March, 2008
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) (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 provided by a person, having his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, and which is received by a hotel located in India, in relation to booking of an accommodation in the said hotel, for a customer, who has his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, from the whole of the service tax leviable thereon under section 66 read with section 66A of the Finance Act.
Explanation.– The expression “hotel” means a place that provides boarding and lodging facilities to public on commercial basis.
Under Secretary to the Government of India
[F. No. 334/1/2008-TRU]