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.
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 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.
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