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    <title>Exemption to hotels providing catering services as mandap keepers</title>
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    <description>Exemption covers taxable service by a hotel as mandap keeper where catering (supply of a substantial and satisfying meal plus mandap-related services) is included and billed as such; it limits service tax liability according to the notification&#039;s valuation rule. The exemption is unavailable if Cenvat credit on inputs or capital goods has been taken or if the hotel has availed a separate specified notification benefit. Definitions of food and hotel are supplied.</description>
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    <pubDate>Thu, 20 Dec 2001 00:00:00 +0530</pubDate>
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      <title>Exemption to hotels providing catering services as mandap keepers</title>
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      <description>Exemption covers taxable service by a hotel as mandap keeper where catering (supply of a substantial and satisfying meal plus mandap-related services) is included and billed as such; it limits service tax liability according to the notification&#039;s valuation rule. The exemption is unavailable if Cenvat credit on inputs or capital goods has been taken or if the hotel has availed a separate specified notification benefit. Definitions of food and hotel are supplied.</description>
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      <pubDate>Thu, 20 Dec 2001 00:00:00 +0530</pubDate>
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