Service tax exemption for outdoor caterers limited to tax on a prescribed portion of gross charges, subject to premises condition. The Central Government exempts taxable service provided by an outdoor caterer to the extent that service tax is no more than the amount calculated on twenty per cent of the gross amount charged for catering services; the exemption applies only where the caterer is located within the premises of an office, factory or similar establishment and provides services solely within those premises, and commenced on the first day of August, 1997.
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 exemption for outdoor caterers limited to tax on a prescribed portion of gross charges, subject to premises condition.
The Central Government exempts taxable service provided by an outdoor caterer to the extent that service tax is no more than the amount calculated on twenty per cent of the gross amount charged for catering services; the exemption applies only where the caterer is located within the premises of an office, factory or similar establishment and provides services solely within those premises, and commenced on the first day of August, 1997.
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