New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
No. 33/97-Service Tax
G.S.R.421(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 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.
This notification shall come into force on the 1st day of August, 1997.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU