appellant is registered with the
Department for provision of "Outdoor Catering Service" (ODC) and
are filing the requisite returns. The officers ... purpose of occasion;
(76a) "outdoor caterer" means a caterer engaged in providing
services in connection with catering at a place other than
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
services, Business Support Services
used for conducting sports events, outdoor catering and
invoices categorized as outdoor catering but did not fall
under that service ... provider before 03.03.2009.
ii. Invoices relating to Tour Operators / Outdoor Catering.
iii. Invoices categorized as 'Outdoor Catering', but which
may not fall under
Service 10,509,487
3 Sponsorship Service 1,239,299
4 Outdoor Catering Service 3,149,154
5 No proper description in invoice ... Outdoor Catering Services mainly for M/s. HCL Technologies
Services the employees Ltd. Versus
especially in cases Commissioner of Central
[Rs. 73,684 - April when
outdoor caterer service under section 76(a) is
reproduced as under-
"caterer means a caterer engaged in
providing services in connection with
catering ... provided to
any person by an "outdoor caterer" and
not by any caterer. The outdoor caterer
as defined in Section 65(76a) means
Insurance
Real Estate/Properties
Rent-a-Cab
Outdoor Catering
1.3 The said services were found to have been received by the
various offices ... 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
