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2015 (9) TMI 163 - AT - Service TaxOutdoor catering service - Mandap Keeper service - Appellant Institute prepares cooked food as per the fixed menu and supplies the same to various schools for which they received payment at certain rates - appellant were also making available the space in their premises to various persons for their functions - Held that:- Since the appellant are preparing mid day meals in their Institute and not in the schools where the meals are served are not involved in serving of the meals in any manner, in our view they are not covered by the definition of "outdoor caterer" and hence their activity of preparing and supplying meals for mid day scheme would not be covered by the definition of taxable service under Section 65(106(zzt). As regards the mandap keeper service alleged to have been provided by them during the period of dispute, we find that during each financial year during the period of dispute its turnover is well within the threshold limit of Notification No. 6/2005-ST and therefore they will be exempted from service tax. - Decided in favour of assessee.
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