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of <h1>Outdoor Caterers Exempted from Over 50% Service Tax Under Section 93, Finance Act 1994, Conditions Apply</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts outdoor caterers from service tax exceeding 50% of the gross amount charged for catering services. This exemption applies if the caterer provides food and the invoice includes food charges, no credit on inputs or capital goods is claimed under Cenvat Credit Rules, 2004, and the caterer hasn't benefited from Notification No. 12/2003-Service Tax. The term 'food' is defined as a substantial and satisfying meal. This notification was rescinded by Notification No. 2/2006-Service Tax on March 1, 2006.
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