Supply of restaurant service: exclusion extended for services at specified high tariff premises, and vehicle definitions broadened. The notification broadens vehicle references to include motor cycle, omnibus and other motor vehicles; inserts an exclusion for supply of restaurant service except those supplied by restaurants and eating joints located at specified premises; and revises the Explanation to expand vehicle-definition cross-references and to define specified premises as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.
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Provisions expressly mentioned in the judgment/order text.
Supply of restaurant service: exclusion extended for services at specified high tariff premises, and vehicle definitions broadened.
The notification broadens vehicle references to include motor cycle, omnibus and other motor vehicles; inserts an exclusion for supply of restaurant service except those supplied by restaurants and eating joints located at specified premises; and revises the Explanation to expand vehicle-definition cross-references and to define specified premises as hotel accommodation units with declared tariff above seven thousand five hundred rupees per unit per day or equivalent.
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