https://www.taxtmi.com/circulars?id=659 Imposition of service tax on outdoor caterers and pandal or shamiana contractors prescribes definitions, taxable value and rate, specified abatements where catering is included, and exemptions for certain institutional or rural services. The provider who raises the bill is the person responsible for collecting tax. Compliance obligations include registration in Form ST-1, payment via TR-6 at authorised banks, quarterly returns in Form ST-3 and provisional assessment procedures, with assessment, interest and appellate mechanisms outlined under the applicable Central Excise framework. en-us Tue, 05 Aug 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=659 Imposition of service tax on outdoor caterers and pandal or shamiana contractors prescribes definitions, taxable value and rate, specified abatements where catering is included, and exemptions for certain institutional or rural services. The provider who raises the bill is the person responsible for collecting tax. Compliance obligations include registration in Form ST-1, payment via TR-6 at authorised banks, quarterly returns in Form ST-3 and provisional assessment procedures, with assessment, interest and appellate mechanisms outlined under the applicable Central Excise framework. Circulars Service Tax Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=659