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.
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 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.
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