New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
NOTIFICATION
No. 32/97-Service Tax
G.S.R.420(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 the taxable service provided by an outdoor caterer from the service tax leviable on the gross amount charged from the client for services in relation to catering by such caterer if such caterer is located within the premises of any academic institution or medical establishment and is providing such services only within such premises.
This notification shall come into force on the 1st day of August, 1997.
(Navneet Goel)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F.No. B.43/8/97-TRU
