https://www.taxtmi.com/circulars?id=53430 Service tax is levied on services by outdoor caterers and pandal or shamiana contractors at a five percent rate on the gross amount charged, with specified abatements: fifty percent where food is supplied by outdoor caterers and thirty percent where pandal contractors charge lump-sum including catering. Persons issuing bills are responsible for collection and must register using Form ST-1, obtain Form ST-2 registration, deposit tax under the prescribed head, file quarterly returns in Form ST-3, may seek provisional assessment, and follow the modified Central Excise assessment, refund, appeal and enforcement procedures. en-us Thu, 31 Jul 1997 00:00:00 +0530 Wed, 17 Jun 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53430 Service tax is levied on services by outdoor caterers and pandal or shamiana contractors at a five percent rate on the gross amount charged, with specified abatements: fifty percent where food is supplied by outdoor caterers and thirty percent where pandal contractors charge lump-sum including catering. Persons issuing bills are responsible for collection and must register using Form ST-1, obtain Form ST-2 registration, deposit tax under the prescribed head, file quarterly returns in Form ST-3, may seek provisional assessment, and follow the modified Central Excise assessment, refund, appeal and enforcement procedures. Circulars Service Tax Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53430