Free Demo Request

Notification No.32/97, Dated 25 July 1997

Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, dated the 25th July, 1997
3 Shravana, 1919 (Saka)

NOTIFICATION
No. 32/97-Service Tax

        G.S.R.420(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 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.

  1. This notification shall come into force on the 1st day of August, 1997.

(Navneet Goel)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA

F. No. B.43/8/97-TRU

Back

High-volume of Loyal
and Trusted Customers!

We feel pride in offering our customers the wide range of products of the top leading brands of the world.

BCG Binani
Godrej
Induslnd Bank
Indian Oil
ITC Limited
Jindal Steel Power
Milton
Paharpur
Philips
Reliance
TATA Chemicals Limited
The Times of India
Wipro
Yamaha
Dalmia Bharat Cement
JCB
Pernod Ricard