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of <h1>Government Exempts Certain Services from Service Tax Under Section 93 of Finance Act 1994; Later Rescinded in 1999.</h1> The Central Government, under section 93 of the Finance Act, 1994, issued Notification No. 49/98 on June 2, 1998, exempting certain services from service tax. This exemption applied to services provided by goods transport operators for road carriage, outdoor caterers, and pandal or shamiana contractors, including catering services. The exemption was deemed necessary in the public interest. However, this notification was later rescinded by Notification No. 05/1999 on February 28, 1999.
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