Exemption of catering services on trains removes service tax liability for outdoor caterers providing onboard catering to clients. Exempts taxable service provided by an outdoor caterer in relation to catering service provided on a railway train from the whole of service tax leviable; the Central Government, invoking powers under the Finance Act and satisfied it was necessary in the public interest, issued Notification No. 19/2004 to relieve such outdoor caterers of service tax liability for onboard train catering, later rescinded by Notification No. 2/2006.
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.
Exemption of catering services on trains removes service tax liability for outdoor caterers providing onboard catering to clients.
Exempts taxable service provided by an outdoor caterer in relation to catering service provided on a railway train from the whole of service tax leviable; the Central Government, invoking powers under the Finance Act and satisfied it was necessary in the public interest, issued Notification No. 19/2004 to relieve such outdoor caterers of service tax liability for onboard train catering, later rescinded by Notification No. 2/2006.
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