Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)
No. 31/97-Service Tax
G.S.R.419(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 leviableon such caterer, as is in excess of the amount of service tax calculated on twenty per cent. Of the gross amount charged from the client by such caterer for the services provided in relation to catering:
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.
2. This notification shall come into force on the 1st day of August, 1997.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
F. No. B.43/8/97-TRU
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