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
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
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
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
benefit of Cenvat credit on the service tax paid on outdoor catering services provided in the factory for employees of the factory and outward freight ... labourers and that was objected to by the Department stating that outdoor catering services and outward freight do not fall within the ambit of definition
Jayanta Kumar Ghosh Outdoor Catering ... vs Indian Railways Catering And Tourism ... on 9 January, 2020
Equivalent citations: AIRONLINE 2020 DEL 138
Author: Navin Chawla
Bench ... 2020 & CMs 92/2020, 464/2020
JAYANTA KUMAR GHOSH OUTDOOR CATERING PVT
LTD ..... Petitioner
Through: Mr.Neeraj Malhotra, Sr. Adv. with
Mr.Jitender Mehta
Jayant Kumar Ghosh Outdoor Catering ... vs Indian Railways Catering And Tourism ... on 23 August, 2022
Author: M. S. Karnik
Bench: Dipankar Datta , M. S. Karnik ... BOARD)
Jayant Kumar Ghosh Outdoor }
Catering Pvt. Ltd. } Petitioner
Versus
Indian Railways Catering and }
Tourism Corporation Limited }
and Ors. } Respondents
Mr. Induprakash Tripathi with
factory as a input
service credit despite the fact that outdoor catering
service does not fall under the ambit of the
definition of "Input ... assessee
had availed credit of service tax paid on outdoor catering services
under the provisions of Cenvat Credit Rules, 2004 (In short
