New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
No. 34/97-Service Tax
G.S.R.422(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 service provided by a pandal or shamiana contractor from so much of the service tax leviable on such contractor, as is in excess of the amount of service tax calculated on seventy per cent. Of the gross amount charged from the 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 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.
Explanation-For the purpose of this notification, the expression “food” means a substantial and satisfying meal.
2. This notification shall come into force on the 1st day of August, 1997.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA