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Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...
Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...
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Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...
Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...
Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...
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Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...
Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...
Service Tax : The issue was rejection of a declaration under the dispute resolution scheme citing lack of quantification. The Court held that li...
Service Tax : The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on s...
Service Tax : The Tribunal held that service tax cannot be demanded again under RCM if already paid by the service provider. However, the benefi...
Service Tax : Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the s...
Service Tax : The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under...
Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...
Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...
Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...
Attention of the trade is invited to this Office Trade Notice No. 58CE(Service Tax)/97 dated 29.7.97 through which it has been informed about the imposition of service tax on the services rendered by Outdoor Caterers and Pandal or Shamiana Contractors w.e.f. 1st August, 1997 in terms of Notification No. 28/97 to 35/97 dated 25.7.97 – Govt. of India, Ministry of Finance, Department of Revenue.
The Trade is hereby informed that levy of Service Tax on the services rendered by Outdoor Caterers & Pandal or Shaminan Contractors will come into force from 1.8.97 (Notification No. 28/97-Service Tax dt. 28.7.97). The rate of service tax is 5% in case of both the above services. In the case of services rendered by Outdoor Caterers the person responsible for collecting the service tax shall be caterers who raises the bill for services rendered to the client. The service tax is leviable only on 50% of the taxable service in relation to services by outdoor caterers where the caterer also supply food
I am directed to invite your attention to Section 88 of the Finance Act, 1997 which, inter-alia provides for levy of service tax on the services rendered by outdoor caterers and pandal or shamiana contractors. It has been decided to bring the above services under the service tax net with effect from 1st August, 1997. Notification Nos. 28/97-ST to 35/97, all dated the 25th July 1997 have been issued in this regard (copies enclosed).
Service Tax – Appointment of Central Excise Officers for the purpose of assessment and collection of service tax – regarding
Explanation-For the purposes of this notification, the expression “rural areas” mean the area comprised in any village, and includes the area comprised in any town, the population of which does not exceed twenty thousand or such other figure as the Central Government may specify from time to time.
Provided that the said exemption shall apply only in cases where the pandal or shamiana contractor also provides catering services, that is, supply of food and the bill issued for this purpose indicates that it is inclusive of charges for catering service.
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 services provided by an outdoor caterer from the service tax leviable on the gross amount charged from the client in relation to catering service provided on a railway train to the client by such caterer.
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.
Provided tat the said exemption shall apply only if the outdoor caterer providing catering services is located within the premises of any office, factory or similar establishments and is providing such services only within such premises.
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 an outdoor caterer from so much of the service tax liviable on such caterer, as is in excess of the amount of service tax calculated on fifty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering.
