Levy of service tax on outdoor caterers in railway trains - Regarding

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..... ay trains - Regarding. Please refer your letter dated 8-6-2006 and subsequent discussion seeking the legal position regarding levy of service tax on the catering services provided on board the railway trains so as to follow uniform practice. 2. It has been stated that, - <!--[if !supportLists]--> <!--[endif]-->In respect of catering services .....

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..... tion of Value) Rules, 2006 . <!--[if !supportLists]--> <!--[endif]-->IRCTC recovers 15% of the billed amount from the private contractor and pays service tax on the said amount under Business Auxiliary Service. 3. The matter has been examined. It has been stated that the service tax is paid by, - <!--[if !supportLists]--> .....

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..... ng services in connection with catering at a place other than his own and caterer is defined under Section 65(24) as any person who supplies, either directly or indirectly, any food or beverages. 5. In view of the definition of outdoor catering service under Section 65(105)(zzt) , outdoor caterer under Section 65(76a) and caterer under Section 65(24) and the facts stated, the servi .....

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