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<h1>Government Exempts NGO Caterers from Service Tax for Mid-Day Meals; Later Revokes Exemption in 2012</h1> The Central Government, through the Ministry of Finance, issued Notification No. 47/2010 on September 3, 2010, exempting the taxable service of outdoor catering from service tax under the Finance Act, 1994. This exemption applies specifically to services provided by Non-Government Organizations registered under any Central or State Act, when operating under the Centrally assisted Mid-Day Meal Scheme. This measure was taken in the public interest. The exemption was later rescinded by Notification No. 34/2012 on June 20, 2012.