Does notification 26/2012 supresceed notification 1/2006

Dingu (Practice) (220 Points)

19 October 2012  

Friends,

             Notification 26/2012 was issued after the introduction of the neagative list of service tax, on issuing the same does it superceed/substitute the earlier notification of 1/2006 giving out abatements

For example for short term accomodation service the abatement was 50% prior to 01.07.2012, now there is no specific one for short term accomodation only a entry for lodging is notified with abatement of 40% after 01.07.2012. Now which one holds good for today?

 

Notification No.34/2011 – Service Tax

 

(1)

(2)

(3) 

(4)

(5

14.

(zzzzw)

Services provided or to be provided, to any person, by a hotel, inn, guest house, club or campsite, by whatever name called, in relation to providing of accommodation for a continuous period of less than three months;

-

 

50

Notification No. 26/2012- Service Tax

 

Sl.
No.

Descripttion of taxable
service

Percent-

age

Conditions

(1)

(2)

(3)

(4)

 

6

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes.

60

Same as above.