Exemption to Mandap Keeper when also providing catering services. - 021/97 - Service Tax

Rescinded by Notification No. 2/2006 - Service Tax dated 1/3/2006

Exemption to Mandap Keeper when also providing catering services.

[Notification No. 21/97-S.T., dated 26-6-1997]

[Amended by Notification No.12/2004-S.T,dated 10-9-2004]

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 so much of the service tax leviable on a mandap keeper, as is in excess of the amount of service tax calculated on sixty per cent of the gross amount charged from the client by the mandap keeper, for the use of mandap including the facilities provided to the client in relation to such use and also for the catering charges :

¹[Provided that the said exemption shall apply only in such cases where-

(a) such mandap keeper also provides catering services, that is, supply of food and the bill issued for this purpose indicates that it is inclusive of charges for catering service; and

(b) no credit of duty paid on inputs or capital goods has been taken under the provisions of the cenvat credit rules, 2004; and

(c) such mandap keeper has not availed the benefit under the notification of the government of India in the ministry of finance (department of revenue),No.12/2003-S.T,dated 20-6-2003[G.S.R.503 (E),dated 20-6-2003]. ]

 2. This notification shall come into force on the 1st day of July, 1997.

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

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Note :

1. Has been substituted vide Notification No. 12/2004 dated 10/9/2004, before it was read as, "Provided that the said exemption shall apply only in such cases where the mandap keeper also provides catering services, that is, supply of food and the bill issued for this purpose indicates that it is inclusive of charges for catering service."