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    <title>ST Liability in case of outdoor category</title>
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    <description>An entity providing catering at premises other than its own, including premises provided by the recipient, is an outdoor caterer and is liable to service tax. If the agency does not avail Cenvat on inputs, a 50% abatement on the gross value is available and tax is chargeable on the balance; if Cenvat is availed, the service tax paid is eligible as Cenvat Credit for input services.</description>
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      <description>An entity providing catering at premises other than its own, including premises provided by the recipient, is an outdoor caterer and is liable to service tax. If the agency does not avail Cenvat on inputs, a 50% abatement on the gross value is available and tax is chargeable on the balance; if Cenvat is availed, the service tax paid is eligible as Cenvat Credit for input services.</description>
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      <law>Service Tax</law>
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