Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>5% Service Tax on Outdoor Catering and Event Setups from August 1997: Exemptions, Procedures, and Appeals Explained.</h1> The circular outlines the implementation of a 5% service tax on services provided by outdoor caterers and pandal or shamiana contractors, effective from August 1, 1997. Outdoor caterers are defined as those providing catering services at locations other than their own, with specific exemptions and abatements detailed for various scenarios, such as industrial catering and catering in educational institutions. Pandal or shamiana contractors are taxed on services related to event setups, with exemptions for rural areas and religious events. Registration and payment procedures are specified, including provisional assessments and quarterly returns. An appellate mechanism is also provided, with limited inspection powers for tax officers.