Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 47/2010 - Service Tax
New Delhi, the 3rd September, 2010
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance
Act), the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts the taxable service of outdoor catering
referred to in sub-clause (zzt) of clause (105) of section 65 of the Finance
Act, if the same is provided by a Non Government Organisation registered under
any Central Act or State Act, under the Centrally assisted Mid-Day Meal Scheme,
from the whole of service tax leviable thereon under section 66 of the Finance
Act.
(K.S.V.V. Prasad)
Under Secretary to the Government of India
[F. No. 354/165/2010 -TRU]