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    <description>Amendment adds two entries to Notification No.1/2006-Service Tax, effective 1 May 2011: service tax applies to restaurants with any air-conditioned area and a licence to serve alcoholic beverages for on-premises serving of food or beverages; and to hotels, inns, guest houses, clubs or campsites for accommodation provided for continuous periods of less than three months. Both entries are inserted into the Table of the principal notification.</description>
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