https://www.taxtmi.com/notifications?id=351 The notification exempts service tax on services provided by a pandal or shamiana contractor to the extent that tax exceeds the amount calculated on a value equal to seventy per cent of the gross amount charged, including services rendered as a caterer. The exemption is subject to three conditions: the contractor must also provide catering with billing indicating catering charges as inclusive; no Cenvat credit on inputs or capital goods has been taken; and the contractor must not have availed benefit under the earlier notification. "Food" is defined as a substantial and satisfying meal. en-us Fri, 10 Sep 2004 00:00:00 +0530 Tue, 10 Jan 2012 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=351 The notification exempts service tax on services provided by a pandal or shamiana contractor to the extent that tax exceeds the amount calculated on a value equal to seventy per cent of the gross amount charged, including services rendered as a caterer. The exemption is subject to three conditions: the contractor must also provide catering with billing indicating catering charges as inclusive; no Cenvat credit on inputs or capital goods has been taken; and the contractor must not have availed benefit under the earlier notification. "Food" is defined as a substantial and satisfying meal. Notifications Service Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/notifications?id=351