Service tax on outdoor catering and pandal services introduces valuation rules and targeted sectoral exemptions. Imposition of Service Tax applies to outdoor caterers and pandal/shamiana contractors who bill clients, with the tax computed on prescribed proportions of the gross amount for catering where food is supplied and on the gross charges for pandal erection including furniture, fixtures, lighting, floor covering and other articles. Specific abatements limit taxable value in premises-based catering and where contractors also provide catering; targeted exemptions cover certain institutions, railway catering, and rural-based pandal contractors operating within rural areas.
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 on outdoor catering and pandal services introduces valuation rules and targeted sectoral exemptions.
Imposition of Service Tax applies to outdoor caterers and pandal/shamiana contractors who bill clients, with the tax computed on prescribed proportions of the gross amount for catering where food is supplied and on the gross charges for pandal erection including furniture, fixtures, lighting, floor covering and other articles. Specific abatements limit taxable value in premises-based catering and where contractors also provide catering; targeted exemptions cover certain institutions, railway catering, and rural-based pandal contractors operating within rural areas.
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