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of <h1>Pandal and Shamiana Contractors Partially Exempted from Service Tax if Catering Included, Effective August 1997 to February 1999.</h1> The Central Government issued a notification on July 25, 1997, exempting pandal or shamiana contractors from a portion of the service tax. Specifically, the exemption applies to the service tax levied on amounts exceeding seventy percent of the gross charges for services related to pandals or shamianas, including catering. This exemption is valid only if the contractor also provides catering services, with the bill reflecting inclusive catering charges. The notification became effective on August 1, 1997, but was later rescinded by a subsequent notification on February 28, 1999.
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