| Date: |
09-07-2004
|
| Notification No: |
Service Tax Notification No 10/2004 ST
|
| Issuing Authority: |
Service Tax
|
| Type: |
Notification
|
| File No: |
[F.No.334/3/2004-TRU] |
| Subject: |
Catering service” means supply of a substantial and satisfying meal
|
|
G.S.R. (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 taxable service provided by a commercial concern in relation to holding of a convention, where service provided includes catering service, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to sixty per cent. of the gross amount charged from the client, subject to the condition that the said gross amount is inclusive of the charges for the catering service.
Provided that the said exemption shall not apply in such cases where –
(i) the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or
(ii) such commercial concern has 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].
(Above proviso has been inserted vide Notification No. 12/2004-ST, Dt. 10/09/2004)
Explanation.- For the purposes of this notification, “catering service” means supply of a substantial and satisfying meal.
[F.No.334/3/2004-TRU]
(G. S. Karki)
Under Secretary to the Government of India
|
|
|