Service tax applies to outdoor catering and pandal contractors, with abatements, exemptions and specific registration and compliance duties. Imposition of service tax on outdoor caterers and pandal or shamiana contractors prescribes definitions, taxable value and rate, specified abatements where catering is included, and exemptions for certain institutional or rural services. The provider who raises the bill is the person responsible for collecting tax. Compliance obligations include registration in Form ST-1, payment via TR-6 at authorised banks, quarterly returns in Form ST-3 and provisional assessment procedures, with assessment, interest and appellate mechanisms outlined under the applicable Central Excise framework.
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 applies to outdoor catering and pandal contractors, with abatements, exemptions and specific registration and compliance duties.
Imposition of service tax on outdoor caterers and pandal or shamiana contractors prescribes definitions, taxable value and rate, specified abatements where catering is included, and exemptions for certain institutional or rural services. The provider who raises the bill is the person responsible for collecting tax. Compliance obligations include registration in Form ST-1, payment via TR-6 at authorised banks, quarterly returns in Form ST-3 and provisional assessment procedures, with assessment, interest and appellate mechanisms outlined under the applicable Central Excise framework.
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