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Service Tax Notifications NOTIFICATION NO 19/2004-Service Tax, Dated : September 10, 2004
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 to a client in relation to catering
service provided on a railway train by such caterer, from the whole of
service tax leviable thereon under section 66 of the said Act.
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