https://www.taxtmi.com/circulars?id=55661 Catering services provided on board trains are classifiable as outdoor catering service, with private onboard contractors liable to pay service tax on amounts they bill for food and catering. Amounts retained by the principal operator as its commission or facilitation fee are taxable under the service head reflecting that remuneration. Expenses incurred as a pure agent do not form part of taxable value if the conditions of the Service Tax (Determination of Value) Rules are satisfied. en-us Mon, 01 Aug 2016 00:00:00 +0530 Wed, 25 Jan 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55661 Catering services provided on board trains are classifiable as outdoor catering service, with private onboard contractors liable to pay service tax on amounts they bill for food and catering. Amounts retained by the principal operator as its commission or facilitation fee are taxable under the service head reflecting that remuneration. Expenses incurred as a pure agent do not form part of taxable value if the conditions of the Service Tax (Determination of Value) Rules are satisfied. Circulars Service Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55661