Ntf. No.31/1997-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, only if they are providing catering services is located within the premises of any office
G.S.R.419(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 leviableon such caterer, as is in excess of the amount of service tax calculated on twenty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering:
2. This notification shall come into force on the 1st day of August, 1997.
(Navneet Goel)
UNDER SECRETARY TO 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)