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2018 (7) TMI 1759 - AT - Service TaxClassification of Services - the appellant was providing food services in the premises of Noida Golf Course at Noida - whether the services would fall under the head ‘restaurant service’ or under the head ‘outdoor catering service’? - Held that:- The “outdoor catering service” is to be provided at the premises of the service recipient at his own premises or the premises taken on hire by the service recipient whereas in the case of “restaurant service” to be provided by the service provider in its own premises. Admittedly, in this case the place of service had been provided by the respondent as taken on rent from Noida Golf Course. In that circumstances, place where the service has been provided is premises of the respondent. The service of restaurant and outdoor caterer are distinguishable - Admittedly the services provided by the respondent in a restaurant of Noida Golf Course are in the nature of ‘restaurant service’ as respondent is maintaining menu card, prices fixed in every item and there is no personal interaction with the service recipient in the restaurant - the services provided by the respondent do qualify as ‘restaurant service’. Appeal dismissed - decided against Revenue.
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