Exemption to goods transport operator, outdoor caterer and pandal or shamiana contractor - 049/98 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Service Tax - Exemption to goods transport operator, outdoor caterer and pandal or shamiana contractor

[Notification No. 49/98 - Service Tax, dated the 2nd June, 1998]

G.S.R.(E) - In exercise of the powers conferred by section 93 of the Finance At, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided -

a)  to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage;

b)  to a client, by an outdoor caterer; and

c)  to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer,

from the whole of service tax leviable thereon under section 66 of the said Act.