10th September, 2004
Notification No. 21/2004-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 the taxable service provided by an outdoor caterer to a 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, from the whole of service tax leviable thereon under section 66 of the said Act.
F. No. B2/8/2004-TRU
Deputy Secretary to the Government of India