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<h1>Outdoor Caterers' Service Tax Exemption in Academic & Medical Institutions (1997) Rescinded in 1999 Under Finance Act 1994.</h1> The notification issued on July 25, 1997, granted a full exemption from service tax for services provided by outdoor caterers located within academic institutions or medical establishments. This exemption applied to the taxable service levied on the gross amount charged for catering services, provided these services were offered exclusively within the premises of such institutions. The exemption was enacted under the authority of the Finance Act, 1994, and became effective on August 1, 1997. However, this notification was later rescinded by another notification dated February 28, 1999.