Exemption to Service Tax provided by an outdoor caterer equal to the fifty percent - 030/97 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Exemption to Service Tax provided by an outdoor caterer equal to the fifty percent

[Notification No. 30/1997-Service Tax dated the 25th July, 1997]

G.S.R.416(E).-In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided by an outdoor caterer from so much of the service tax leviable on such caterer, as is in excess of the amount of service tax calculated on fifty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering:

Provided that the said exemption shall apply only in such cases where the outdoor caterer also provides food and the bill issued for this purpose indicates that it is inclusive of charges for supply of food.

Explanation.- For the purposes of this notification, the expression "food" means a substantial and satisfying meal.

2. This Notification shall come into force on the 1st day of August, 1997.

 F. No. B.43/8/97-TRU

(Navneet Goel)

UNDER SECRETARYTO THE GOVERNMENT OF INDIA