[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 3rd
September, 2010
Notification No. 47/2010
- Service Tax
G.S.R. (E).- In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act),
the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the taxable service of outdoor catering
referred to in sub-clause (zzt) of clause (105) of
section 65 of the Finance Act, if the same is provided by a Non Government
Organisation registered under any Central Act or State Act, under the Centrally
assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon
under section 66 of the Finance Act.
[F. No. 354/165/2010
-TRU]
(K.S.V.V. Prasad)
Under Secretary to
the Government of India