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of <h1>5% Service Tax on Outdoor Catering and Pandal Services Effective August 1997; Exemptions for Education, Medical, and Rural Services.</h1> The circular informs that a 5% service tax will be imposed on services provided by outdoor caterers and pandal or shamiana contractors starting August 1, 1997. Outdoor caterers must collect the tax, which applies to 50% of the service value when food is supplied, and 20% when services are provided within certain premises. Exemptions are granted for services in educational and medical institutions, and on railway trains. Pandal contractors are taxed on the gross amount, with a 30% exemption if catering is included. Rural pandal contractors are exempt from this tax. Notifications detailing these provisions are available at the Service Tax Branch.
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