Exemption to Service Tax provided by an outdoor caterer equal to the fifty percent

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..... 5th July, 1997 ] G.S.R.416(E).- 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 taxable service provided by an outdoor caterer from so much of the service tax leviable on such caterer, as is in excess of the amount of service tax calculated on f .....

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