Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, dated the 25th July,1997
3 Shravana, 1919 (Saka)
G.S.R.423(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 a pandal or shamiana contractor from the levy of service tax on taxable service rendered by such contractor to a client in relation to a pandal or shamiana in any manner, including the services rendered as caterer, if the place of business of such contractor is located in a rural area and such contractor is operating within such area
Explanation-For the purposes of this notification, the expression "rurual 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.
2. This notification shall come into force on the 1st day of August, 1997.
UNDER SECRETARY TO THE GOVERNMENT OF INDIA