In exercise of the powers conferred by sub-section (1) of 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 to a client in relation to catering service provided on a railway train by such caterer, from the whole of service tax leviable thereon under section 66 of the said Act.