Exemption to Mandap Keeper when also providing catering services.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the service tax leviable on a mandap keeper, as is in excess of the amount of service tax calculated on sixty per cent of the gross amount charged from the client by the mandap keeper, for the use of mandap ....