Imposition of Service Tax on OUTDOORS CATERERS & PANDAL or SHAMIANA CONTRACTORS

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....dered by Outdoor Caterers & Pandal or Shamiana Contractors will come into force from 1.8.97 (Notification No. 28/97-Service Tax dt. 28.7.97). The rate of service tax is 5% in case of both the above services. In the case of services rendered by Outdoor Caterers the person responsible for collecting the service tax shall be caterers who raises the bill for services rendered to the client. The servic....

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....lity shall fall on the contractors who raises the bill for services rendered to any client. Service Tax shall be computed on the gross amount charged by such contractor form the client for service rendered in relation to the setting up of pandal or shamiana including the supply of furniture, fixtures, lights and lighting fittings, floor covering and other articles used therein. In cases where the ....