Service tax exemption for goods transport operator services where freight is paid by non-excluded customers, subject to listed exceptions.
Exempts the taxable service provided by a goods transport operator from service tax for carriage of goods by road where the freight is paid or payable by a customer, but excludes specified categories of payers including factories, companies, corporations, registered societies, cooperative societies, registered excise dealers, bodies corporate, and persons registered with sales tax authorities exceeding the turnover threshold; the exemption is effected under the Finance Act, 1994 and commences on the notified date.

Liability for goods transport service: payer of freight deemed taxable person for road carriage services, altering service tax chargeability.
The amendment defines, for services by a goods transport operator, the taxable person as every person who pays or is liable to pay the freight, either himself or through his agent, for transportation of goods by road in a goods carriage, thereby fixing service tax liability on the payer or person contractually obligated to pay freight.

Service tax on goods transport operator services appointed to commence by executive notification, later rescinded by a subsequent notification.
The executive notification appoints 16th November, 1997 as the commencement date for service tax on services provided by goods transport operators under the taxable service definition, exercising powers conferred by the Finance Act, 1997; the same notification was later rescinded by a subsequent notification.

Exemption for tour operator accommodation services limits service tax to amount above tax on fixed gross portion; exclusions apply.
Exemption for taxable services by a tour operator arranging or booking accommodation applies where the bill indicates charges are for accommodation; tax relief is limited to the amount in excess of tax calculated on a fixed portion of the gross amount charged. The exemption does not apply if the invoice excludes accommodation cost and only shows service charges, if Cenvat credit has been taken, or if benefits under an earlier notification have been availed.

Package tour tax exemption limits service tax liability where billing is inclusive and credit benefits are not claimed.
Exemption reduces a tour operator's service tax liability for a package tour by relieving tax in excess of that calculated on forty per cent of the gross charge where the operator issues an inclusive bill and provides both transportation and accommodation; the exemption is excluded if Cenvat credit has been taken or alternative notification benefits have been availed.

Tour operator billing: amendment defines liability where operator raises the bill for services rendered to a person.
A new sub clause is added to rule 2(1)(d) specifying that, in relation to services provided by a tour operator, the relevant person is every tour operator who raises the bill for services rendered to any person by such operator.

Service tax on Clearing Tour Operator services effective from appointed commencement date under Finance Act provisions by notification.
Service tax on Clearing Tour Operator's Service is appointed to become leviable from 1 September 1997 by notification under powers conferred by the Finance Act, 1997, bringing the taxable service specified in sub-clause (q) of clause (41) of section 65 of the Finance Act, 1994, into force on that date.

Service tax notification amendment adds Ireland and United States to the specified countries list for territorial application.
Amendment to the Service Tax notification, under section 93 of the Finance Act, 1994, substitutes additional country references in the first proviso and inserts two new Schedule entries, adding Ireland and United States of America to the list of specified countries.

Service tax exemption for rural pandal and shamiana contractors applies where the contractor's place of business is rural.
Full exemption from service tax applies to taxable services provided by a pandal or shamiana contractor, including catering services, where the contractor's place of business is located in a rural area and the contractor operates within that area; "rural areas" include villages and towns with population not exceeding the figure specified by the Central Government; the exemption took effect on 1 August 1997.

Service tax exemption for pandal/shamiana contractors reduces taxable base where catering included, subject to billing requirement.
Exempts service tax for pandal or shamiana contractors by excluding from tax liability the amount in excess of tax calculated on seventy percent of the gross amount charged, provided the contractor also supplies catering and the catering bill expressly indicates charges inclusive of catering; defines "food" as a substantial and satisfying meal.

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 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.

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.

Service tax exemption for outdoor caterers applies when bill shows food charges included, limiting tax to non-food portion.
The Central Government exempted taxable services by an outdoor caterer from service tax to the extent the tax exceeded the amount computed on one half of the gross amount charged, provided the caterer also supplied food and the bill expressly showed charges inclusive of supply of food; "food" meant a substantial and satisfying meal.

Service Tax billing requirement requires outdoor caterers and pandal or shamiana contractors to raise bills for services rendered.
The Sixth Amendment to the Service Tax Rules, 1994 inserts sub-clauses obliging every outdoor caterer and every pandal or shamiana contractor who raises a bill for services rendered to a client to issue such bills; the amendment was made under the Finance Act, 1994 and was later rescinded by a subsequent notification.

Service tax on outdoor catering and pandal or shamiana services to commence from 1 August 1997, later rescinded.
Service tax was appointed to apply to Outdoor Caterer's Services and Pandal or Shamiana Contractor's Services, directing that those taxable services listed in the Finance Act be brought into force from 1 August 1997 under powers conferred by the Finance Act, 1997; the notification was later rescinded by a subsequent notification dated 28 February 1999.

Service tax scope expanded to include clearing and forwarding and rent-a-cab services, valuation tied to gross remuneration.
The Fifth Amendment treats as taxable persons those who engage clearing and forwarding agents and pay remuneration or commission, and rent-a-cab scheme operators who raise bills; it further deems the value of clearing and forwarding services to be the gross amount of remuneration or commission paid by the client to the agent.

Service tax on clearing and forwarding and rent-a-cab services made leviable under Finance Act, activating statutory charge.
Service tax on Clearing and Forwarding Agent's Service and Rent a Cab scheme Operator's Service is declared leviable; the Central Government appoints 16th July 1997 as the commencement date for imposition of service tax on the taxable services specified in sub clauses (j) and (r) of clause (41) of section 65 of the Finance Act, 1994, thereby activating the statutory charge from that date.

Consulting engineer service tax exemption for foreign projects where charges are received in convertible foreign exchange.
A full exemption from service tax applies to the value of taxable services rendered by a consulting engineer to a client for any project based in a foreign country, conditional on the charges for such services being received in convertible foreign exchange; the Notification was stated to come into force on 7 July 1997 and was thereafter rescinded by a subsequent Notification.

Service tax liability clarified: bill-raising consulting engineers and manpower recruitment agencies treated as taxable service providers.
The Fourth Amendment to the Service Tax Rules, 1997, effective 7 July 1997, inserts sub-clauses into rule 2(1)(d) specifying that for services provided by a consulting engineer and by a manpower recruitment agency, the entity that raises a bill for services rendered to a client is to be treated as the relevant taxable service provider under the Service Tax Rules.