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2014 (9) TMI 251 - CESTAT MUMBAIOutdoor catering service - appellants are preparing food from its own material at the place given by KHPL. KHPL is providing service which is covered under 'restaurant service' and is paying appropriate service tax on introduction of service tax on restaurant service with effect from 1.5.2011. - Held that:- The reading of the provisions shows that outdoor caterer means any person who is undertaking any activity in connection with catering at a place other than his own. The crucial point to be decided in the present case is whether the appellants are serving the food at the place of KHPL or not. The contention of the appellants is that the food is not being served by them rather the same has been served by KHPL. The plea of the appellants that the food is not served by them is not taken into consideration by the adjudicating authority. The contention of the appellants that the food is not served by them requires verification. - matter remitted back for verification of facts and decision afresh. - Decided in favor of assessee.
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