Outdoor Catering in Ports - No abatement?
NOTIFICATION has been amended vide Notification dated 28th June 2010 to provide abatement for various services like rent-a-cab, erection commissioning, construction services etc., provided in ports as port services. However no amendment has been made to entry at Sl No 8 (catering services referred under sub-clause (zzt). So, while catering services outside the ports get abatement of 50%, such service rendered inside the ports do not get any abatement.
Further, while the construction service referred to under (zzq) provided in airports has been completely exempted from service tax vide Notification , where is the necessity to provide abatement to these services rendered in ports by amending Sl Nos 7 and 7(a) in Notification ?