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Service Tax on Out Door Catering

Service Tax on Out Door Catering

OUT DOOR CATERING SERVICE (wef., 10/9/2004):-
Out door catere means person engaged in providing services in connection with catering other than his own place but including the place provided for tenancy or otherwise by the person receiving such service.

Abatement:-

50% of the value of services is available as abatement, only if the outdoor caterer bills food and service charges in a combined bill, with no separate charges.
Any service in relation to packaging service will come under this service.