Levy of service tax on outdoor caterers in railway trains - Regarding

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.... trains - Regarding. Please refer your letter dated 8-6-2006 and subsequent discussion seeking the legal position regarding levy of service tax on the catering services provided on board the railway trains so as to follow uniform practice. 2. It has been stated that, - •                  &n....

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....f Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006. •                      IRCTC recovers 15% of the billed amount from the private contractor and pays service tax on the said amount under Business Auxiliary Service. 3. The matter has been examined. It has been ....

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....nsed to provide and distribute meals and services to the passengers on board the trains. •                      Outdoor caterer is defined under Section 65(76a) as a caterer engaged in providing services in connection with catering at a place other than his own and caterer is defined un....