Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax - Service Tax - F.No.137/94/2011

F.No.137/94/2011-Service Tax Government of India Ministry of Finance Department of Revenue (Central Board of Excise Customs) New Delhi Dated: August 8, 2011 Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax ORDER No 2/2/2011 - Service Tax Whereas a Non-Government Organization registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax vide Notification No. 47/2010 - Service Tax dated 03.09.2010 for providing the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act 1994; And whereas, the said exemption is applicable with effect from 03.09.2010, therefore, these organizations are required to pay service tax for the period prior to 03.09.2010; And whereas the Mid-day Meal Scheme is a social welfare measure, for providing hygienic food to the underprivileged school children; Now therefore, in exercise of the powers conferred by sub-section (2) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do and that there are circumstances of exceptional nature as mentioned above, hereby exempts the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act, if the same has been provided by a Non-Government Organization registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under section 66 of the Finance Act , during the period 10.09.2004 to 02.09.2010. (Deepankar Aron) Director (ST)