Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Tax Research Unit
North Block, New Delhi
173/8/2013-ST., Dated: October 7, 2013
Chief 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).
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:
3. Trade Notice/Public Notice may be issued to the field formations and taxpayers. Please acknowledge receipt of this Circular. Hindi version follows.
Technical Officer, TRU
08 October 2013
CBEC on ST on Restaurants
Looking current situation CA Exam is rescheduled: CA inter and final exams will from 21st Nov . CA foundation will be from 8th Dec 2020.
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