No. 49/98 – Service Tax
New Delhi, dated the 2nd June, 1998
G.S.R.(E) – In exercise of the powers conferred by section 93 of the Finance At, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided –
- to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage;
- to a client, by an outdoor caterer; and
- to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, rendered as a caterer,
from the whole of service tax leviable thereon under section 66 of the said Act.
JOINT SECRETARY TO THE GOVERNMENT OF India