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<h1>Service tax exemption extension for hotels continues by omitting a notification paragraph, preserving the prior exemption.</h1> The Central Government, under section 93 of the Finance Act, 1994, amends Notification No. 12/2001 ST by omitting paragraph 2, thereby extending the exemption previously granted to hotels beyond the date specified in the original notification and preserving the concessionary treatment for hotel services.
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