Exempts the taxable service provided by an outdoor caterer providing services within premises of academic institution or medical establishment - 021/04 - Service Tax
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Exemption for outdoor catering services inside academic or medical premises removes service tax liability when confined to those premises. Exemption is provided from the whole of service tax for outdoor catering services where the caterer is located within the premises of an academic institution or a medical establishment and provides catering services only within those premises; this relief was established by an executive notification and later rescinded by a subsequent notification.
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 for outdoor catering services inside academic or medical premises removes service tax liability when confined to those premises.
Exemption is provided from the whole of service tax for outdoor catering services where the caterer is located within the premises of an academic institution or a medical establishment and provides catering services only within those premises; this relief was established by an executive notification and later rescinded by a subsequent notification.
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