Full Exemption to Service Tax provided by an outdoor caterer if located in academic institution or medical establishment - 032/97 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Full Exemption to Service Tax provided by an outdoor caterer if located in academic institution or medical establishment

[Notification No. 32/1997-Service Tax date 25th July, 1997]

G.S.R.420(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 the taxable service provided by an outdoor caterer from the service tax leviable on the gross amount charged from the client for services in relation to catering by such caterer if such caterer is located within the premises of any academic institution or medical establishment and is providing such services only within such premises.

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

 F. No. B.43/8/97-TRU

(Navneet Goel)

UNDER SECRETARY TO THE GOVERNMENT OF INDIA