Exemption to Mandap Keeper when also providing catering services.

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..... 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 .....

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

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