Service tax exemption for goods transport, outdoor catering and pandal or shamiana services removes tax liability on specified providers. Exempts from the whole of service tax the services provided to a customer by a goods transport operator for carriage of goods by road in a goods carriage; services provided to a client by an outdoor caterer; and services provided to a client by a pandal or shamiana contractor in relation to a pandal or shamiana, including any services rendered as a caterer.
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 goods transport, outdoor catering and pandal or shamiana services removes tax liability on specified providers.
Exempts from the whole of service tax the services provided to a customer by a goods transport operator for carriage of goods by road in a goods carriage; services provided to a client by an outdoor caterer; and services provided to a client by a pandal or shamiana contractor in relation to a pandal or shamiana, including any services rendered as a caterer.
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