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of <h1>Govt Exempts Outdoor Caterers from 50% Service Tax under Finance Act 1994, Later Rescinded in 1999</h1> The Central Government, under section 93 of the Finance Act, 1994, issued Notification No. 30/1997 on July 25, 1997, exempting outdoor caterers from 50% of the service tax on services provided. This exemption applies when the caterer provides food, and the bill includes charges for food supply. The term 'food' is defined as a substantial and satisfying meal. This notification took effect on August 1, 1997, but was later rescinded by Notification No. 05/1999 on February 28, 1999.
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