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TMI BlogService Tax on service rendered by Outdoor Caterers and Pandal or Shamiana Operators — Instruction and Procedure thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... elation to services provided by Outdoor Caterers and Pandal or Shamiana Contractors and service tax leviable thereon. In the context of these two services certain points have been raised for clarification which are discussed below : 3. Outdoor Caterers : 3.1 As per Section 88 of the Finance Act, 1997, caterer has been defined to mean any person who supplied, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in hospitals, medical institutes, schools, colleges and other academic institutions has been exempted from the levy of service tax ( Notification No. 32/97-S.T. refers). 3.4 In the case of catering provided in trains by the Railways service tax has been exempted vide Notification No. 33/97-S.T. Service tax will however be attracted on in-flight catering services provided to the airlines by catering contractors/star hotels etc. 4. Pandal or Shamiana Contractors : 4.1 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, eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the purpose of this exemption the expression `rural areas means the area comprised in any village, and includes the area comprised in any town, the population of which does not exceed twenty thousand or such other figure as the Central Government may specify from time to time. 4.4 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. General : 5.1 As per Section 69 of the Finance Act, 1994 , read with Rules 3 and 4 of the Service Tax Rules, 1994 , every person responsible for collecting the service tax is required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been granted. Payment of Service Tax : Rule 6 of the Service Tax Rules, 1994 , deals with the payment of service tax. A copy of TR 6 Form is enclosed as Annexure IV [Not printed] for the purpose of deposit of service tax. The service tax will be deposited under Head 0044. The concept of provisional assessment has been built into the scheme of Service Tax Rules. Whenever an assessee is, for any reason, unable to correctly estimate the date of deposit the actual amounts, collected for any particular month or period, the assessee may make a request in written to the Central Excise Officer to make a provisional assessment of the tax on the basis of the amount deposited. The Central Excise Officer, may, on the receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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