Outdoor catering service

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diwakar mittal (Querist)
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20 January 2012 whether service tax is applicable or not if outdoor catering services are provided in School or hospital .as per below mention link it is not applicable but i have not found it current law regarding this

http://www.servicetax.gov.in/st-trade-62-97.htm

please clearify

Arun Gulati

Arun Gulati (Expert)
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22 January 2012 Earlier Notification No. 32/97 and thereafter he Notification No. 21/2004 had exempted the catering services provided by an outdoor caterer from the whole of service tax if such caterer is located within the premises of any academic institution or medical establishment and is providing such services only within such premises. But, said Notification has now been withdrawn w.e.f. 1-3-2006 vide Notification No. 2/2006-ST, dated 1-3-2006. therefore, I dont think so any exemption is available to you.

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diwakar mittal

diwakar mittal (Querist)
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27 January 2012 thanks a lot

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