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.
Provided tat the said exemption shall apply only if the outdoor caterer providing catering services is located within the premises of any office, factory or similar establishments and is providing such services only within such premises.
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 an outdoor caterer from so much of the service tax liviable on such caterer, as is in excess of the amount of service tax calculated on fifty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering.
G.S.R.416(E).-In exercise of the powers conferred by section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely.
G.S.R.416(E).-In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appointes the 1st day of August, 1997, as the date on which the service tax on taxable services specified in sub-clause (n) and (o) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
Circular No. 326/42/97-CX I am directed to say that it has been decided to invoke the provisions of section 3A of the Central Excise Act, in respect of hot re-rolled products made by re-rollers. Notification No. 23/97-CE (NT), dated 25.7.97 has been issued to notify such products under section 3A.
Circular No. 325/41/97-CX The Government have decided to notify ingots and billets of non-alloy steel classifiable under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to Central Excise Tariff Act, 1985. These goods have accordingly been specified as “notified goods” under sub-section (1) of section 3A, vide notification No. 23/97-Central Excise (NT), dated the 25th July, 1997.
Circular No. 324/40/97-CX I am directed to enclose a copy of notification No. 21/97-CE (NT) dated the 16th July, 19971. The Central Excise (Fifth Amendment) Rules, 1997 has come into enect on the 16th July 1997.
With regard to the order of the Hon’ble High Court of Delhi dated 13.06.97, we have been provided with a list of 40 CRB Group Companies by the Reserve Bank of India, which are coming within the purview of said order.
Circular No. 323/39/97-CX I am directed to refer to Board”s circular No. 59/88-CX-8 dated 27.10.88 (F.No. 263/32/88-CX 8) wherein it was clarified that small scale units who have opted for full exemption under notification No. 175/86-CE., could be permitted to avail exemption on goods cleared for home consumption under the said notification and to take credit of duty paid on inputs used in the manufacture of goods exported under bond or on payment of duty.
