Ad-hoc Exemption Order for taxable services provided by the Hotel or Restaurant in the flood affected State of Uttarakhand

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:

1. 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;
2. Services provided in relation to serving of food or beverages by a restaurant, eating joint or  mess