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
Insurance
h. Real Estate/Properties
i. Rent-a-Cab
j. Outdoor Catering
2. All the thirty two appeals are being decided by this order ... services,
insurance services, real estate/ actuarial charges, rent-a-cab and
outdoor catering. This reply runs from pages 126 to 142 of the appeal
memo
rejected.
4. As to why all claims in r/o outdoor catering service be treated as
used outside the zone and therefore be rejected ... absence of
birfurcation of Outdoor Catering Services used outside and inside
the zone.
5. As to why refund claim of service tax paid on services
that the Respondent is entitled
to avail the CENVAT credit on outdoor 'catering
services' and rent-a-cab services provided in the
factory
human consumption or any drink in a restaurant or as
outdoor catering service. In the appellant's case the
17
ST/51555/2022
activity ... consumed in the
restaurant/any part of the restaurant, nor under
outdoor catering as the food/beverages served in
the customer's premises. Under
paid on 'rent-a-cab service',
'outdoor catering service' and 'club and association service', which
are specifically excluded from ... availment of credit of ₹ 4,00,072 as recipient of 'outdoor catering
ST/87215, 87222 & 87223/2016
10
service' cannot be denied
paid on 'rent-a-cab service',
'outdoor catering service' and 'club and association service', which
are specifically excluded from ... availment of credit of ₹ 4,00,072 as recipient of 'outdoor catering
ST/87215, 87222 & 87223/2016
10
service' cannot be denied
paid on 'rent-a-cab service',
'outdoor catering service' and 'club and association service', which
are specifically excluded from ... availment of credit of ₹ 4,00,072 as recipient of 'outdoor catering
ST/87215, 87222 & 87223/2016
10
service' cannot be denied
such person; or
(c) such as those provided in relation to outdoor catering,
beauty treatment, health services, cosmetic and plastic
surgery, membership of a club
