Section 65(105)(zzt) of the Finance Act, 1994 – Outdoor Caterer’s Service – Ad hoc exemption to outdoor catering service provided during 10-9-2004 to 2-9-2010 by NGOs registered under any Central or State Act under centrally assisted mid-day meal scheme

AD HOC EXEMPTION ORDER No.2/2/2011-Service Tax, dated 8-8-2011

Whereas a Non Government Organization registered under any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme, has been granted exemption from service tax vide Notification No. 47/2010 – Service Tax, dated 3-9-2010 for providing the taxable service of outdoor catering referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance Act 1994;

And whereas, the said exemption is applicable with effect from 3-9-2010, therefore, these organizations are required to pay service tax for the period prior to 3-9-2010;

And whereas the Mid-day Meal Scheme is a social welfare measure, for providing hygienic food to the underprivileged school children;

Now therefore, in exercise of the powers conferred by sub-section (2) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do and that there are circumstances of exceptional nature as mentioned above, hereby exempts 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 Organization 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.

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