Levy of service tax on outdoor caterers in railway trains - Regarding

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..... ted 8-6-2006 and subsequent discussion seeking the legal position regarding levy of service tax on the catering services provided on board the railway trains so as to follow uniform practice. 2. It has been stated that, - * In respect of catering services provided in Shatabdi/Rajdhani trains, IRCTC licensed private contractors (known as sub-licensee) provide catering services on board the .....

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..... r Business Auxiliary Service. 3. The matter has been examined. It has been stated that the service tax is paid by, - * The private contractor (sub-licensee) for the entire amount billed under outdoor catering service, and * IRCTC on 15% of the billed amount recovered from the sub-licensee. 4. In respect of classification of services provided by IRCTC it is observed that : * IRCTC .....

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..... ation of Value) Rules, 2006, any expenditure incurred by the service provider on behalf of his client as a pure agent does not form part of the taxable value subject to fulfilment of the conditions specified in the said rule. 7. If any further clarification on the matter is required, the jurisdictional officers may be contacted.
Circular, Trade Notice, Public Notice, Instructionsor Offic .....

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