restaurant or hotel inasmuch as, in the case of outdoor catering
service the food/eatables/drinks are the choice of the person who partakes ... outdoor caterer, the customer
negotiates each element of the catering service, including the price to be paid to the
caterer. Outdoor catering has an element
supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring
have been filed challenging the impugned order which denied credit on outdoor catering services.
Appeal No.E/52963 to 52965/2014 pertain to the outdoor ... 52966/2014 pertain to the guest house maintenance service and outdoor catering used for the period January, 2008 to December, 2011.
2. The appellants
been stated in the petition that
catering services provided by an outdoor caterer on a train was
fully exempt from service tax vide notification dated ... outdoor caterer, the customer
negotiates each element of the catering
service, including the price to be paid to
the caterer. Outdoor catering
Garden Maintenance and Event Management Services Rs. 23,79,222
Outdoor catering Services ... 2013 dated 15.05.2013
April, 2011 to March, 2012
Outdoor Catering Services - Rs. 1,130,584
The issue in the present case is on availment
which reads as follows :
"Outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than ... provisions. Similarly, an "outdoor caterer" is a caterer who offers the service of catering at a place other than his own essentially, therefore
other things provides for service tax for the service rendered by outdoor caterers.
2. I heard Sri. P. Gopalakrishnan Nair, counsel appearing on behalf ... appearing for respondents.
3. 'Service Tax' was introduced on outdoor caterers by Finance (No. 2) Act of 2004 with effect from
authorities below denied CENVAT credit to the said extent on Outdoor Catering Service and Repair/Maintenance of Guest House on the ground that these were ... were entitled to take CENVAT credit during the above period on outdoor catering service which was used in their factory canteen for free supply
human consumption or
any drink in a restaurant or as outdoor catering.- Subject to the
provisions of Section 67 , the value of service portion ... part of the activity at a restaurant or
as outdoor catering, shall be the specified percentage of the
total amount charged for such supply
Section 65 thus:
" "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than ... statutory definition of who is regarded as an outdoor caterer. A caterer is an outdoor caterer because services in connection with catering are provided
