Full Exemption to Service Tax provided by a pandal or shamiana contractor if located in a rural area

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..... o.35/1997-Service Tax date 25th July,1997 ] G.S.R.423(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 a pandal or shamiana contractor from the levy of service tax on taxable service rendered by such contract .....

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