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.
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.
In relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent.
In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 16th day of July, 1997, as the date on which the service tax on taxable service specified in sub-clause (j) and (r) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.
