Service tax exemption for outdoor caterers on railway trains removed the tax on train catering until later rescission. Full exemption from service tax was granted for taxable services rendered by an outdoor caterer when the catering service is provided on a railway train, relieving the caterer from service tax on the gross amount charged to the client for such train-based catering; the exemption was effected by Notification No. 33/1997 under section 93 of the Finance Act, 1994 and took effect from 1 August 1997, and was subsequently rescinded by Notification No. 05/1999.
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 on railway trains removed the tax on train catering until later rescission.
Full exemption from service tax was granted for taxable services rendered by an outdoor caterer when the catering service is provided on a railway train, relieving the caterer from service tax on the gross amount charged to the client for such train-based catering; the exemption was effected by Notification No. 33/1997 under section 93 of the Finance Act, 1994 and took effect from 1 August 1997, and was subsequently rescinded by Notification No. 05/1999.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
