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    <title>Full Exemption to Service Tax provided by a pandal or shamiana contractor if located in a rural area</title>
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    <description>Full exemption from service tax applies to taxable services provided by a pandal or shamiana contractor, including catering services, where the contractor&#039;s place of business is located in a rural area and the contractor operates within that area; &quot;rural areas&quot; include villages and towns with population not exceeding the figure specified by the Central Government; the exemption took effect on 1 August 1997.</description>
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      <description>Full exemption from service tax applies to taxable services provided by a pandal or shamiana contractor, including catering services, where the contractor&#039;s place of business is located in a rural area and the contractor operates within that area; &quot;rural areas&quot; include villages and towns with population not exceeding the figure specified by the Central Government; the exemption took effect on 1 August 1997.</description>
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