Full exemption for outdoor catering services within academic or medical premises, subject to location and exclusive on premises provision. Full exemption from service tax applies to taxable services supplied by an outdoor caterer located within the premises of an academic institution or medical establishment, provided the caterer renders such services only within those premises; the exemption covers the service tax on the gross amount charged from the client.
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.
Full exemption for outdoor catering services within academic or medical premises, subject to location and exclusive on premises provision.
Full exemption from service tax applies to taxable services supplied by an outdoor caterer located within the premises of an academic institution or medical establishment, provided the caterer renders such services only within those premises; the exemption covers the service tax on the gross amount charged from the client.
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