Exemption to Service Tax provided by a pandal or shamiana contractor equal to the seventy percent

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....97-Service Tax date 25th July, 1997] G.S.R.422(E).-In exercise of the 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 taxable service provided by a pandal or shamiana contractor from so much of the service tax leviable on such contractor, as is in excess of the amou....