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of <h1>Outdoor Caterers Exempt from Service Tax on Trains, Exemption Rescinded in 2006 per Notification No. 2/2006-S.T.</h1> The Central Government, under the Finance Act, 1994, exempted outdoor caterers from service tax for catering services provided on railway trains. This exemption was enacted through Notification No. 19/2004-S.T. dated September 10, 2004, citing public interest. However, this exemption was later rescinded by Notification No. 2/2006 - Service Tax, effective from March 1, 2006.
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