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        Service Tax

        Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax

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        Service tax exemption for NGOs supplying mid day meals relieves past liabilities for outdoor catering services during a specified prior period. A retrospective exemption was issued for the taxable service of outdoor catering when provided by NGOs registered under any Central or State Act under the Centrally assisted Mid Day Meal Scheme, covering the period 10.09.2004 to 02.09.2010, thereby relieving those NGOs from service tax liabilities for that period and invoking executive powers on grounds of public interest and exceptional circumstances.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax exemption for NGOs supplying mid day meals relieves past liabilities for outdoor catering services during a specified prior period.

                                A retrospective exemption was issued for the taxable service of outdoor catering when provided by NGOs registered under any Central or State Act under the Centrally assisted Mid Day Meal Scheme, covering the period 10.09.2004 to 02.09.2010, thereby relieving those NGOs from service tax liabilities for that period and invoking executive powers on grounds of public interest and exceptional circumstances.


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