Government of India
Ministry of Finance Department of Revenue Central Board of Excise & Customs Tax Research Unit North Block, New Delhi
CIRCULAR NO
173/8/2013-ST., Dated: October 7, 2013
ToChief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All) Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All). Madam/Sir, Subject: Restaurant Service- clarification -regarding As part of the Budget exercise 2013, the exemption for services provided by specified restaurants extended vide serial number 19 of Notification 25/2012-ST was modified vide para 1 (iii) of Notification 3/2013-ST. This has become operational on the 1 st of April, 2013. 2. In this context, representations have been received. On the doubts and questions raised therein clarifications are as follows:
F.No.334/3/2013-TRU
(S. Jayaprahasam)
Technical Officer, TRU |
Wednesday, October 9, 2013
Restaurant Service- clarification -regarding
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