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In exercise of the powers conferred by section 88 of the Finance Act, 1997(26 of 1997), the Central Government hereby appoints the 1st day of September, 1997, as the date on which the service tax on taxable service specified in sub-clause (q) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/96-Service Tax, dated the 3rd April, 1996, namely
Attention of the trade is invited to this Office Trade Notice No. 58CE(Service Tax)/97 dated 29.7.97 through which it has been informed about the imposition of service tax on the services rendered by Outdoor Caterers and Pandal or Shamiana Contractors w.e.f. 1st August, 1997 in terms of Notification No. 28/97 to 35/97 dated 25.7.97 – Govt. of India, Ministry of Finance, Department of Revenue.
The Trade is hereby informed that levy of Service Tax on the services rendered by Outdoor Caterers & Pandal or Shaminan Contractors will come into force from 1.8.97 (Notification No. 28/97-Service Tax dt. 28.7.97). The rate of service tax is 5% in case of both the above services. In the case of services rendered by Outdoor Caterers the person responsible for collecting the service tax shall be caterers who raises the bill for services rendered to the client. The service tax is leviable only on 50% of the taxable service in relation to services by outdoor caterers where the caterer also supply food
I am directed to invite your attention to Section 88 of the Finance Act, 1997 which, inter-alia provides for levy of service tax on the services rendered by outdoor caterers and pandal or shamiana contractors. It has been decided to bring the above services under the service tax net with effect from 1st August, 1997. Notification Nos. 28/97-ST to 35/97, all dated the 25th July 1997 have been issued in this regard (copies enclosed).
Service Tax – Appointment of Central Excise Officers for the purpose of assessment and collection of service tax – regarding
Explanation-For the purposes of this notification, the expression “rural areas” mean the area comprised in any village, and includes the area comprised in any town, the population of which does not exceed twenty thousand or such other figure as the Central Government may specify from time to time.
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.
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.
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 service provided by an outdoor caterer from the service tax leviable on the gross amount charged from the client for services in relation to catering by such caterer if such caterer is located within the premises of any academic institution or medical establishment and is providing such services only within such premises.
