EXEMPTION
AND REVOCATION OF EXEMPTION UNDER SECTION 6 [P.U. (B) 195]
IN
exercise of the powers conferred by section 6 of the Service Tax Act 1975 [Act
151 ],the Minister exempts the provision of rooms for lodging or sleeping
accommodation prescribed in the Second Schedule to the Service Tax Regulations
[P.U.(A)52/75 ] given on a complimentary basis by any hotel operator from the
whole or any part of the service tax which otherwise would have been payable.
Date
of commencement
2. The exemption comes into operation on 1
June 2003.
Revocation
3. Exemption under Section 6 published in
P.U.(B)248/2000 is revoked.
Made
30 May 2003
[Sulit
KE.HE (117)669/26;Perb.CR(8.09)198-61 Vol.7(59); PN(PU 2 )268/III ]
On
behalf and in the name of the Minister of Finance
CHAN
KONG CHOY
Deputy
Minister of Finance
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