10th September, 2004
Notification No. 22/2004-Service Tax
G.S.R. 596(E)-In exercise of the powers conferred by sub-section (1) of 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 to a client, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the amount of service tax calculated on a value which is equivalent to seventy per cent. of the gross amount charged from a client by such contractor, for the services provided in relation to a pandal or shamiana in any manner, including services rendered as a caterer:
Provided that the said exemption shall apply only in such cases where,-
(a) such pandal or shamiana contractor also provides catering services, that is, supply of food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for catering service; and
(b) no credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; and
(c) such pandal or shamiana contractor has not availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003];
Explanation.– For the purposes of this notification, the _expression “food” means a substantial and satisfying meal.
F. No. B2/8/2004-TRU
V. Sivasubramanian
Deputy Secretary to the Government of India
