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of <h1>Government Exempts 60% of Service Tax for Conventions with Catering, Conditions Apply under Cenvat Credit Rules 2004</h1> The Central Government issued a notification exempting taxable services provided by commercial entities for conventions, which include catering services, from service tax exceeding 60% of the gross amount charged. This exemption applies under the condition that the gross amount includes catering charges. However, the exemption is not applicable if the credit for duty on inputs or capital goods is claimed under the Cenvat Credit Rules, 2004, or if benefits are availed under a prior notification from June 2003. The definition of 'catering service' is specified as providing a substantial and satisfying meal.
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