Exemption to hotels providing catering services as mandap keepers

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..... 02 -ST, Dated. 1/3/2002 ; No. 3/2003 -ST, Dated. 1/3/2003 ; NO. 08/2004-ST, Dated. 9/7/2004 and NO. 12/2004-ST, Dated. 10/09/2004 ] In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a hotel as mandap .....

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..... led the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].] Explanation.- For the purposes of this notification, (i) the expression "food" means a substantial and satisfying meal; (ii) the expression "hotel" means a place that provides .....

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