Service tax exemption for pandal or shamiana contractors limits taxable value where catering is included, subject to credit and benefit conditions. The notification exempts service tax on services provided by a pandal or shamiana contractor to the extent that tax exceeds the amount calculated on a value equal to seventy per cent of the gross amount charged, including services rendered as a caterer. The exemption is subject to three conditions: the contractor must also provide catering with billing indicating catering charges as inclusive; no Cenvat credit on inputs or capital goods has been taken; and the contractor must not have availed benefit under the earlier notification. 'Food' is defined as a substantial and satisfying meal.
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.
Service tax exemption for pandal or shamiana contractors limits taxable value where catering is included, subject to credit and benefit conditions.
The notification exempts service tax on services provided by a pandal or shamiana contractor to the extent that tax exceeds the amount calculated on a value equal to seventy per cent of the gross amount charged, including services rendered as a caterer. The exemption is subject to three conditions: the contractor must also provide catering with billing indicating catering charges as inclusive; no Cenvat credit on inputs or capital goods has been taken; and the contractor must not have availed benefit under the earlier notification. "Food" is defined as a substantial and satisfying meal.
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