10th September, 2004
Notification No. 20/2004-Service Tax
In exercise of the powers conferred by sub-section (1) of 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 leviable thereon under section 66 of the said Act, as is in excess of the amount of service tax calculated on a value which is equivalent to 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 in such cases where,-
(a) such outdoor caterer also provides food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for supply of food; and
(b) no credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; and
(c) such outdoor caterer has not availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003];
Explanation.- For the purposes of this notification, the _expression "food" means a substantial and satisfying meal.
F. No. B2/8/2004-TRU
Deputy Secretary to the Government of India
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