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    <description>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 &quot;hotel&quot; as a commercial boarding and lodging establishment.</description>
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      <description>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 &quot;hotel&quot; as a commercial boarding and lodging establishment.</description>
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