https://www.taxtmi.com/circulars?id=132 Section 88 of the Finance Act, 1997 taxes services by outdoor caterers and pandal or shamiana contractors. Taxable service is the gross amount charged to the client for catering or pandal services, inclusive of supplies; abatements apply (50% where food is supplied by caterers; 30% for lumpsum pandal-plus-catering charges). Specified exemptions apply for on-premises industrial catering, hospitals and educational institutions, railways, rural-area contractors and cases of free or unrendered services. The bill-raiser is responsible for registration and collection, and administrative guidance is required for compliance. en-us Fri, 25 Jul 1997 00:00:00 +0530 Thu, 12 Jan 2012 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=132 Section 88 of the Finance Act, 1997 taxes services by outdoor caterers and pandal or shamiana contractors. Taxable service is the gross amount charged to the client for catering or pandal services, inclusive of supplies; abatements apply (50% where food is supplied by caterers; 30% for lumpsum pandal-plus-catering charges). Specified exemptions apply for on-premises industrial catering, hospitals and educational institutions, railways, rural-area contractors and cases of free or unrendered services. The bill-raiser is responsible for registration and collection, and administrative guidance is required for compliance. Circulars Service Tax Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=132