Ntf. No.30/1997-ST, dt. 25/07/1997
- Document type
- Notification
- Reference no.
- B
- Dated
- Category
- ST Notifications Issued Till 2000
Exempts the taxable service provided by an outdoor caterer, if such caterer provided services in relation to catering
G.S.R.416(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 taxable service provided by an outdoor caterer from so much of the service tax liviable on such caterer, as is in excess of the amount of service tax calculated on fifty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering:
Explanation.- For the purposes of this notification, the expression "food" means a substantial and satisfying meal.
2. This Notification shall come into force on the 1st day of August, 1997.
(Navneet Goel)
UNDER SECRETARYTO THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU
(Note:- see
1. Trade Notice No. 58/97-ST, dt. 29/7/97
2. Trade Notice No. 62/97-ST,dt. 5/8/97)