9911796707
TMI BlogImposition of Service Tax on Outdoor Caterers & Pandal or Shamiana ContractorsX X X X Extracts X X X X X X X X Extracts X X X X ..... t is felt that some clarification in respecto of these two services for guidance would be benefical to Trade industry and Public. 3. OUTDOOR CATERERS: 3. 1 As per Section 88 of the Finance Act, 1997 caterer has been defined to mean any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accouterments for any purpose or occasion and an outdoor caterer has been defined as a caterer engaged in providing services in connection with catering at a place other than his own. 3.2 Further, the taxable service rendered by an outdoor caterer means any services provided to a client by an outdoor caterer. The service tax is chargeable at the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32/97-ST refers). 3.4 In the case of catering provided in trains by the Railway service tax has been exempted vide Notification No. 33/97-ST. Service Tax will however be attracted on inflight catering services provided to the airlines by catering contractors/star hotels etc. 4. PANDAL OR SHAMINANA CONTRACTORS: 1. As per Section 88 of the Finance Act, 1997,'pandal or shamiana' means a place specially prepared or arranged for organising an official, social or business function and a 'pandal or shamiana contractor' means a person engaged in providing any service, either directly or indirectly, in connecting with the preparation, arrangement, erection or decoration of a pandal or Shamiana and includes the supply of furniture, fixtures, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed twenty thousand or such other figure as the Central Government may specify from time to time. 4. Where the pandal contractor provides free services, say for religious events, there will be no tax liability. Similarly in the cases of cancellation of the booking made by the client no service rendered and hence there shall be nil service tax liability. 5. GENERAL 1. As per section 69 of the Finance Act, 1994 read with rules 3 4 of the Service Tax Rules, 1994. Every person responsible for collecting the service tax is required to be registered with the concerned Central Excise Office appointed under Rule 3. Notification No. 28/97-ST to 35/9-ST Service Tax, dated 25.7.97 amends Rule 2 of the said rules so as to prescribe that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Head 0044, in form TR-6 in yellow colour as amended vide Service Tax Circular No. 17/11/96 dated 24.10.96 (a copy of which is enclosed as Annexure -II ) in any of the bank branches, at present authorised to collect Central Excise Duties within is the jurisdiction of Commissionerate of Central Excise, Delhi-1. A list of such branches alongwith the codes Nos.(Annexure-III) is enclosed. It is to be noted that each assessee shall choose only one branch convenient to him and all payment shall be made in that branch only. 5. The concept of provisional assessment has been built into the scheme of the Service Tax Rules. Whenever an assessee, for any reason, unable to correctly estimate on the date of deposit, the actual amounts collected for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has paid service tax in excess of tax assessed, in accordance with the provisions of section 11-B of the Central Excise Act, 1944. Appellate Mechanism 6. Appellate mechanism provided in Central excise Act, 1944 has been made applicable to Service Tax with some modifications (Section 85 and Sec. 86) of Finance Act, 1994 maybe referred to) 7. ADMINISTATIVE MACHINERY FOR COLLECTION OF SERVICE TAX A service tax cell has been created in the jurisdiction of Divisional Offices of Delhi-1 Commissionerate of Central Excise. The address and location of Divisional Offices/area are as under: The trade is advised to send all correspondence, applications for registration, returns etc. to the Jurisdictional Divisions as per Annexure-A. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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