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2014 (8) TMI 547 - AT - Service TaxWaiver of pre deposit - Outdoor catering service - Mid day meal to government schools - non profit making charitable trust - Held that:- Vide Notification No. 47/2010-S.T., dated 3-9-2010, the activities of providing mid-day meal by NGO have been held to be exempted from the taxable service on outdoor catering. Similarly vide ad-hoc exemption Notification No. 2/2/2011 issued from F.No. 137/94/2010-CX.4 by Ministry of Finance, it has been held that mid-day meal provided by non government organization registered under any Central Act or State Act, under Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under Section 66 of the Finance Act, during the period 10-9-2004 to 2-9-2010 - Stay granted.
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