Section 65(105)(zzt) of the Finance Act, 1994 – Outdoor Caterer’s Service – Issuance of Ad hoc Exemption Order No.2/2/2011, dated 8-8-11 to NGOs managing central kitchen of mid-day meal scheme sponsored by Central/State Governments, as outdoor caterers
LETTER [F.No.137/94/2010-CX.4], dated 9-8-2011
Please refer to letter F.No. 345/165/2009 – TRU, dated 11-8-2009 of Director (TRU-II) on the subject mentioned above.
In this regard, please find enclosed for necessary action, a copy of Ad hoc Exemption Order No. 2/2/2011, dated 8-8-2011, whereby Government has granted exemption to the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act, if the same has been provided by a Non Government Organisation registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under section 66 of the Finance Act, during the period 10-9-2004 to 2-9-2010