Catering services

The services provided by the outdoor caterer was exempt from levy of service tax when such outdoor caterer was located within the premises of any academic institution or medical establishment and was providing such services only within such premises. (Notification No. 21/2004-ST., dated 10-9-2004). The term academic institution is vide enough to include not only big establishment but small establishment like school, college etc. But if the outdoor caterer, provideds service to any other institution say a commercial office or factory, the gross amount charged from such client is not exempt from levy of service tax.

This notification has already been rescinded via notification no 2/2006-st dated 01/03/2006.

Is there any other notification regarding this matter or the service will be liable to service tax