Case No. : WP(C)/4423/2022
M/S JAYANTA KUMAR GHOSH OUTDOOR CATERING PRIVATE LIMITED
AND ANR
HAVING ITS REGISTERED OFFICE ... impugned Order dated 23.06.2022, the petitioner, M/s
Jayanta Kumar Ghosh Outdoor Catering Private Limited was put to notice that
the Competent Authority
restaurant, Bar, Snack Bar, Hotels, Cafes, Cafeterias,
Canteens, Catering, Outdoor Catering, food court, food stalls". The
following disclaimer was entered in hand below ... kind
of restaurant, bar, snack bar, hotels, cafes, cafeterias, canteens, catering,
outdoor catering, food court and food stalls". This registration contained the
following disclaimer
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
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
Transport Corpn. ,
2020 SCC OnLine Del 2916
6. Jayanta Kumar Ghosh Outdoor Catering (P) Ltd. v. Indian Railways
Catering & Tourism Corpn
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
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
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
Respondent for the services rendered since it had never provided outdoor
catering service. However, Service Tax Department demanded the service
tax for the years
BRIEF FACTS:-
3. Petitioner is engaged in the business of providing outdoor
catering services, which is exigible for tax under Chapter V of the
Finance
