Recently, the Central Government in order to provide support to ensure sustenance for the local population in the state of Uttarakhand issued an Ad-hoc Exemption Order No. 1/1/2013-ST dated 17.09.2013 to exempt the following taxable service from the whole of service tax provided to any person in the State of Uttarakhand, namely:
- Services by way of renting of a room in a hotel, inn, guest house, club, campsite or other commercial place meant for residential or lodging purposes;
- Services provided in relation to serving of food or beverages by a restaurant, eating joint or mess
Further, this exemption order shall be applicable for the abovementioned taxable services provided during the period 17th September, 2013 to 31st March, 2014.
