Service tax serial number in the notifiacation

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Gajjala Satheesh (Querist)
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08 April 2013 Dear Sir,

We are running a hotel including A/C Rooms, banquet halls and outdoor catering service.

ST3 returns form is showing Sr. No. in the Notification (If abatement is claimed as per Notification No.1/2006-ST). What is the number I Should mention here.

Anirudh Loya

Anirudh Loya (Querist)
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08 April 2013 sample testing for post comment in experts

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 July 2025 For your hotel services including A/C rooms, banquet halls, and outdoor catering, when filing the ST-3 return and you need to mention the **Serial Number (Sr. No.) of the Notification** (especially if you are claiming abatement as per Notification No. 1/2006-ST), here’s what you should do:

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### What is this Serial Number?

* The **Sr. No.** refers to the **entry number of the service in the Notification No. 1/2006-ST**, which lists services eligible for abatement along with their respective serial numbers.

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### Relevant Serial Numbers for Your Services (as per Notification No. 1/2006-ST):

1. **Hotel Accommodation (with abatement of 60%)**

* *Serial No.*: **2**
* This covers accommodation in hotels, inns, guest houses, clubs, etc., with declared tariff less than Rs. 7500 per day.

2. **Banquet Hall Services**

* Banquet halls typically come under **“Renting of immovable property”** or **“Indoor catering”**, but generally, if it’s part of hotel accommodation, it might be covered under the same service or shown separately depending on your registration.

3. **Outdoor Catering Service**

* *Serial No.*: **14**
* Outdoor catering is covered under this entry and does **not** have any abatement.

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### What Should You Mention in ST-3?

* For **Hotel Accommodation**, mention **Sr. No. 2** for abatement as per Notification 1/2006-ST.
* For **Outdoor Catering**, mention **Sr. No. 14** (no abatement).
* If you are providing banquet hall service separately and it is registered as a separate service, mention the corresponding serial number applicable (usually from Renting of Immovable Property or others based on your registration).

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### Note:

* Always cross-check your registration certificate (service registration) to see under which service heads you are registered.
* Ensure that abatement is claimed only on eligible services.
* The serial numbers help the department identify the correct notification and abatement claimed.

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If you want, I can provide the exact text from Notification 1/2006-ST for your reference. Would that help?

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