Service tax exemption for cross-border hotel booking services provided abroad and received by Indian hotels for foreign customers. Exempts from service tax booking services for accommodation in an Indian hotel when the service provider is located outside India, the service is received by a hotel in India, and the customer is also located outside India; the exemption covers the whole of the service tax under section 66 read with section 66A of the Finance Act, and the notification defines 'hotel' as a commercial boarding and lodging establishment.