Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
No. 30/97-Service Tax
G.S.R.416(E).-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:
Provided that the said exemption shall apply only in such cases where the outdoor caterer also provides food and the bill issued for this purpose indicates that it is inclusive of charges for supply of food.
Explanation.- For the purposes of this notification, the expression "food" means a substantial and satisfying meal.
2. This Notification shall come into force on the 1st day of August, 1997.
UNDER SECRETARYTO THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU