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    <title>Full Exemption to Service Tax provided by an outdoor caterer if provided on a railway train</title>
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    <description>Full exemption from service tax was granted for taxable services rendered by an outdoor caterer when the catering service is provided on a railway train, relieving the caterer from service tax on the gross amount charged to the client for such train-based catering; the exemption was effected by Notification No. 33/1997 under section 93 of the Finance Act, 1994 and took effect from 1 August 1997, and was subsequently rescinded by Notification No. 05/1999.</description>
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      <description>Full exemption from service tax was granted for taxable services rendered by an outdoor caterer when the catering service is provided on a railway train, relieving the caterer from service tax on the gross amount charged to the client for such train-based catering; the exemption was effected by Notification No. 33/1997 under section 93 of the Finance Act, 1994 and took effect from 1 August 1997, and was subsequently rescinded by Notification No. 05/1999.</description>
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