This Notification has been rescinded vide Notification No. 5/99-ST dated 28.2.1999
Notification No. 49/98-S.T., dated 2-6-1998
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 services provided –
(a) to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage;
(b) to a client, by an outdoor caterer; and
(c) to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer, from the whole of service tax leviable thereon under section 66 of the said Act.
