Service tax exemption for hotel and restaurant services in disaster-affected area provides relief for hospitality sector during relief period. The Central Government, under sub-section (2) of section 93 of the Finance Act, 1994, exempts from the whole of service tax leviable under section 66B services consisting of renting of rooms in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, and services relating to serving food or beverages by restaurants, eating joints or messes when provided to any person in the State of Uttarakhand; the exemption is limited to the ad-hoc relief period specified in the order.