Indian Service Tax
Notifications
Exemption to Religious Place
[Notification No. 14/2003-ST, dt. 20/6/2003]
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 the taxable services provided to any person by a mandap keeper for the use of the precincts of a religious place as a mandap, from the service tax leviable thereon, under section 66 of the said Act.
Explanation:-For the purpose of this notification, "religious place" means a place which is meant for conduct of prayers or worship pertaining to a religion.
2. This notification shall come into force on the 1st day of July, 2003.
Partial exemption to Catering Service
[Notification No. 12/2001-ST, dated 20/12/2001]
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 the taxable service provided by a hotel as mandap keeper in such cases where services provided include catering services, that is, supply of food along with any service in relation to use of a mandap, and the bill issuedforthis purpose indicates that it is inclusive of charges for catering servicesl[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 for the said taxable service].
2[Provided that the said exemption shall not apply in such cases where
(i) credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004 ; or
(ii) such hotel providing service as mandap keeper has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. l2/2003-ST, dt. 20/6/2003 [GSR 503(E), dt. 20/6/2003]].
2. This notification shall have effect upto and inclusive of 31st day of March 2002.
Explanation:-For the purposes of this notification,
(i) the expression "food" means a substantial and satisfying meal;
(ii) the expression "hotel" means a place that provides boarding and lodging facilities to public on commercial basis.
1. Subs. for "from the whole of the service tax leviable thereon under Section 66 of the said Act" by Noti. No 8/2004-ST, dt. 9/7/2004.
2. Inserted by Noti. No. 12/2004-ST, dt. 10/9/2004.
Rate of duty
[Notification No. 21/97-ST, dated26/6/1997]
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 so much of the service tax leviable on a mandap keeper, as is in excess of the amount of service tax calculated on sixty per cent of the gross amount charged from the client by the mandap keeper, for the use of mandap including the facilities provided to the client in relation to such use and also for the catering charges:
1[Provided that the said exemption shall apply in such cases where
(a) such mandap keeper also provides catering services, that is, supply of food and the invoice, bill or challan issued for this purpose indicates that it is inclusive of charges for catering service; and
(b) no credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; and
(c) such mandap keeper has not 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].]
2. This notification shall come into force on the 1st day of July, 1997.
Explanation:-For the purposes of this notification, the expression "food" means a substantial and satisfying meal.
Case Law
Distinction between "official function", "social function" and "business function" - 2001 (133) ELT 36 (Mad.).
Constitutional validity upheld - 2001 (133) ELT 36 (Mad.).
Letting out mandap (with or without other services) is a service.TamilNadu Kalyana Mandapam Association vs. Union of India,2004 (17) ILD 82 = 2004 (167) ELT 3 (Se).
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