Amendment to notification No. 12/2001-ST, dated the 20-12- 2001 to extend the exemption to hotels providing services as mandap keepers along with catering service, upto 31- 3-2003. - 002/02 - Service Tax
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Exemption extension for hotels providing mandap keeper and catering services continued by notification altering the expiry date. The amendment substitutes the expiry date in paragraph 2 of Notification No.12/2001-Service Tax so that the period during which the exemption for hotels providing mandap keeper services together with catering is extended to a later specified date; the Central Government invokes section 93 of the Finance Act, 1994 and records public interest as the basis for this temporal extension.
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Exemption extension for hotels providing mandap keeper and catering services continued by notification altering the expiry date.
The amendment substitutes the expiry date in paragraph 2 of Notification No.12/2001-Service Tax so that the period during which the exemption for hotels providing mandap keeper services together with catering is extended to a later specified date; the Central Government invokes section 93 of the Finance Act, 1994 and records public interest as the basis for this temporal extension.
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