order Nos.144 to
146/2012 dated 02.03.2012 that relate to outdoor catering
service.
2
These Appeals coming on for Hearing, this day,
N.KUMAR ... respect of
cost incurred towards catering services
provided by an outdoor caterer which food
is sold to its employees engaged in the
factory?
2. Whether
Steezer: Teyetetse Emile {P}
La}
-12..
Lt<:I., through the/outdoor Caterers, was anjnput
service, in er in refaticm to manufacture
which are
necessarily required for
provision of export of output
services.
Outdoor catering ITSS These services are used for
services providing food for
employees, during ... appellant
works round the clock; the
appellant has provided
facility for outdoor catering.
6
Security agency ITSS The appellant has availed
services security services, which
extent ofllllizs;3.,54,_1VG§l/aiof service tax paid on outdoor
catering__fservices"{Canteen service) during the period April ... entitieci ta avaii the cenvat credit for service tax
outdoor catering service.
4. An identical question ca_me...it;pfiv fer "ten-sicive
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
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
other than copyright; brokers of
forward contracts; pandal and shamiana contractors;
outdoor caterers; independent TV/radio programme
producers; construction services in respect of
commercial
credit of'*3e'r\,~i.ce taxfjaid on outdoor catering services
receh,rieci"i--for canteen by the assessee manufacturers
