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<h1>Exemption on Service Tax for Hotel Booking Services from Abroad to Indian Hotels Effective March 1, 2008; Later Rescinded</h1> The notification exempts services related to hotel accommodation bookings provided by entities outside India and received by hotels located in India from service tax. This applies when both the service provider and the customer have their business or residence outside India. The exemption is enacted under the Finance Act, 1994, and is effective from March 1, 2008. The term 'hotel' refers to establishments offering boarding and lodging services commercially. This notification was later rescinded by Notification No. 34/2012 on June 20, 2012.