Full Exemption to Service Tax provided by an outdoor caterer if provided on a railway train - 033/97 - 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This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999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 provided on a railway train

[Notification No. 33/1997-Service Tax date 25th July, 1997]

G.S.R.421(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 services provided by an outdoor caterer from the service tax leviable on the gross amount charged from the client in relation to catering service provided on a railway train to the client by such caterer.

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