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    <title>Exemption to Service Tax provided by a pandal or shamiana contractor equal to the seventy percent</title>
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    <description>Exempts service tax for pandal or shamiana contractors by excluding from tax liability the amount in excess of tax calculated on seventy percent of the gross amount charged, provided the contractor also supplies catering and the catering bill expressly indicates charges inclusive of catering; defines &quot;food&quot; as a substantial and satisfying meal.</description>
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      <description>Exempts service tax for pandal or shamiana contractors by excluding from tax liability the amount in excess of tax calculated on seventy percent of the gross amount charged, provided the contractor also supplies catering and the catering bill expressly indicates charges inclusive of catering; defines &quot;food&quot; as a substantial and satisfying meal.</description>
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