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of <h1>Service Tax Applied to Railway Catering Services by Private Contractors u/s 65(105)(zzt) of Finance Act, 1994.</h1> The circular addresses the levy of service tax on catering services provided on railway trains. Private contractors, licensed by the Indian Railway Catering and Tourism Corporation (IRCTC), provide these services on trains like Shatabdi and Rajdhani. The private contractors pay service tax on the total amount billed to IRCTC under the outdoor catering service category, as per Section 65(105)(zzt) of the Finance Act, 1994. IRCTC, in turn, recovers 15% of the billed amount from the contractors and pays service tax on this under Business Auxiliary Service. The services provided by IRCTC are classified as outdoor catering services.
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